Part I - Taxes Collected and Administered by the Secretary of Revenue
- Chapter 1 - Office of the Secretary (§ I-101 to I-103)
- Chapter 2 - Alcoholic Beverages (§ I-201)
- Chapter 3 - Corporation Franchise Tax (§ I-301 to I-320)
- Chapter 6 - Presidential Disaster Relief (§ I-601)
- Chapter 9 - Hazardous Waste Tax (§ I-901 to I-917)
- Chapter 10 - Income: Pass-Through Entities (§ I-1001)
- Chapter 11 - Corporation Income Tax (§ I-1114 to I-1195)
- Chapter 13 - Income: Individual (§ I-1301 to I-1357)
- Chapter 14 - Income: Partnerships (§ I-1401 to I-1402)
- Chapter 15 - Income: Withholding Tax (§ I-1501 to I-1525)
- Chapter 16 - Louisiana Entertainment Industry Tax Credit Programs (Subchapter A to E)
- Chapter 19 - Miscellaneous Tax Exemptions, Credits and Deductions (§ I-1901 to I-1931)
- Chapter 29 - Natural Resources: Severance Tax (§ I-2901 to I-2903)
- Chapter 31 - Petroleum Products: Gasoline Tax (§ I-3101 to I-3107)
- Chapter 33 - Petroleum Products: Special Fuels Tax (Subchapter A to B)
- Chapter 35 - Petroleum Products: Provisions Common to Taxes on Gasoline or Motor Fuel and Lubricating Oils (§ I-3501)
- Chapter 39 - Public Utilities and Carriers: Transportation and Communications Tax (§ I-3901)
- Chapter 41 - Public Utilities and Carriers: Natural Gas Franchise Tax (§ I-4101 to I-4107)
- Chapter 43 - Sales and Use Tax (§ I-4301 to I-4373)
- Chapter 44 - Sales and Use Tax Exemptions (§ I-4401 to I-4427)
- Chapter 49 - Tax Collection (§ I-4901 to I-4919)
- Chapter 51 - Tobacco Tax (§ I-5101 to I-5105)
- Chapter 53 - Miscellaneous Fees (§ I-5301 to I-5302)
- Chapter 55 - Electric and Hybrid Vehicles (§ I-5501)
- Chapter 61 - Motion Picture Production Tax Credit Program (§ I-6101 to I-6121)
- Chapter 63 - Motion Picture Production Tax Credit Program-Qualified Entertainment Company Payroll Tax Credit Program (§ I-6323 to I-6328)
- Chapter 65 - Louisiana Sound Recording Investor Tax Credit Program (§ I-6531 to I-6541)
- Chapter 67 - Louisiana Entertainment Industry Tax Credit Programs (§ I-6761 to I-6773)
- Chapter 69 - Musical and Theatrical Production Income Tax Credit Program (§ I-6990 to I-6999)
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
- Chapter 1 - Office of the Secretary (§ I-101 to I-103)
- Chapter 2 - Alcoholic Beverages (§ I-201)
- Chapter 3 - Corporation Franchise Tax (§ I-301 to I-320)
- Chapter 6 - Presidential Disaster Relief (§ I-601)
- Chapter 9 - Hazardous Waste Tax (§ I-901 to I-917)
- Chapter 10 - Income: Pass-Through Entities (§ I-1001)
- Chapter 11 - Corporation Income Tax (§ I-1114 to I-1195)
- Chapter 13 - Income: Individual (§ I-1301 to I-1357)
- Chapter 14 - Income: Partnerships (§ I-1401)
- Chapter 15 - Income: Withholding Tax (§ I-1501 to I-1525)
- Chapter 16 - Louisiana Entertainment Industry Tax Credit Programs (Subchapter A to E)
- Chapter 19 - Miscellaneous Tax Exemptions, Credits and Deductions (§ I-1901 to I-1931)
- Chapter 29 - Natural Resources: Severance Tax (§ I-2901 to I-2903)
- Chapter 31 - Petroleum Products: Gasoline Tax (§ I-3101 to I-3107)
- Chapter 33 - Petroleum Products: Special Fuels Tax (Subchapter A to B)
- Chapter 35 - Petroleum Products: Provisions Common to Taxes on Gasoline or Motor Fuel and Lubricating Oils (§ I-3501)
- Chapter 39 - Public Utilities and Carriers: Transportation and Communications Tax (§ I-3901)
- Chapter 41 - Public Utilities and Carriers: Natural Gas Franchise Tax (§ I-4101 to I-4107)
- Chapter 43 - Sales and Use Tax (§ I-4301 to I-4373)
- Chapter 44 - Sales and Use Tax Exemptions (§ I-4401 to I-4427)
- Chapter 49 - Tax Collection (§ I-4901 to I-4919)
- Chapter 51 - Tobacco Tax (§ I-5101 to I-5105)
- Chapter 53 - Miscellaneous Fees (§ I-5301 to I-5302)
- Chapter 55 - Electric and Hybrid Vehicles (§ I-5501)
- Chapter 61 - Motion Picture Production Tax Credit Program (§ I-6101 to I-6121)
- Chapter 63 - Motion Picture Production Tax Credit Program-Qualified Entertainment Company Payroll Tax Credit Program (§ I-6323 to I-6328)
- Chapter 65 - Louisiana Sound Recording Investor Tax Credit Program (§ I-6531 to I-6541)
- Chapter 67 - Louisiana Entertainment Industry Tax Credit Programs (§ I-6761 to I-6773)
- Chapter 69 - Musical and Theatrical Production Income Tax Credit Program (§ I-6990 to I-6999)