Part I - Taxes Collected and Administered by the Secretary of Revenue

  1. Chapter 1 - Office of the Secretary (§ I-101 to I-103)
  2. Chapter 2 - Alcoholic Beverages (§ I-201)
  3. Chapter 3 - Corporation Franchise Tax (§ I-301 to I-320)
  4. Chapter 6 - Presidential Disaster Relief (§ I-601)
  5. Chapter 9 - Hazardous Waste Tax (§ I-901 to I-917)
  6. Chapter 10 - Income: Pass-Through Entities (§ I-1001)
  7. Chapter 11 - Corporation Income Tax (§ I-1114 to I-1195)
  8. Chapter 13 - Income: Individual Income Tax Tables (§ I-1301 to I-1355)
  9. Chapter 14 - Income: Partnerships (§ I-1401)
  10. Chapter 15 - Income: Withholding Tax (§ I-1501 to I-1525)
  11. Chapter 16 - Louisiana Entertainment Industry Tax Credit Programs (Subchapter A to E)
  12. Chapter 19 - Miscellaneous Tax Exemptions, Credits and Deductions (§ I-1901 to I-1921)
  13. Chapter 29 - Natural Resources: Severance Tax (§ I-2901 to I-2903)
  14. Chapter 31 - Petroleum Products: Gasoline Tax (§ I-3101 to I-3107)
  15. Chapter 33 - Petroleum Products: Special Fuels Tax (Subchapter A to B)
  16. Chapter 35 - Petroleum Products: Provisions Common to Taxes on Gasoline or Motor Fuel and Lubricating Oils (§ I-3501)
  17. Chapter 39 - Public Utilities and Carriers: Transportation and Communications Tax (§ I-3901)
  18. Chapter 41 - Public Utilities and Carriers: Natural Gas Franchise Tax (§ I-4101 to I-4107)
  19. Chapter 43 - Sales and Use Tax (§ I-4301 to I-4373)
  20. Chapter 44 - Sales and Use Tax Exemptions (§ I-4401 to I-4427)
  21. Chapter 49 - Tax Collection (§ I-4901 to I-4919)
  22. Chapter 51 - Tobacco Tax (§ I-5101)
  23. Chapter 53 - Miscellaneous Fees (§ I-5301 to I-5302)
  24. Chapter 61 - Motion Picture Production Tax Credit Program (§ I-6101 to I-6121)
  25. Chapter 63 - Motion Picture Production Tax Credit Program-Qualified Entertainment Company Payroll Tax Credit Program (§ I-6323 to I-6328)
  26. Chapter 65 - Louisiana Sound Recording Investor Tax Credit Program (§ I-6531 to I-6541)
  27. Chapter 67 - Louisiana Entertainment Industry Tax Credit Programs (§ I-6761 to I-6773)
  28. 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.