Provides for administration, disposition, enforcement, and adjudication of state and local taxes under the jurisdiction of the Board of Tax Appeals (EN -$32,000 LF RV See Note)
Constitutional amendment to phase out the tax on inventory and establish the maximum allowable exemption for the industrial property tax exemption program. (2/3 - CA13s1(A)) (EG SEE FISC NOTE GF RV See Note)
Establishes termination dates for certain tax credits and incentive programs administered by the Department of Economic Development. (gov sig) (EN INCREASE GF RV See Note)
Requires corporations subject to Louisiana income or franchise tax which have either corporate gross revenues everywhere of $8 billion or $8 million of assets everywhere to file combined returns and limits their NOL deduction to 50% of tax liability. (gov sig) (EG INCREASE GF RV See Note)
Provides for the administration, enforcement, and adjudication of state and local taxes and for the jurisdiction of the Board of Tax Appeals (EN SEE FISC NOTE LF RV See Note)
Grants a refundable individual income tax credit for up to $600 of deposits made in a tax year to Wind and Hail Deductible Savings Accounts which provide reimbursement to the account holder for damages or losses not covered because of a deductible. (gov sig) (OR DECREASE GF RV See Note)
Authorizes the collector of certain taxing authorities to require the electronic filing and remittance of local sales and use taxes (EN SEE FISC NOTE GF EX See Note)