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Louisiana law

Tax Laws in Louisiana.

Louisiana tax disputes can involve individual and corporate income tax, franchise tax, sales and use tax, severance tax (oil and gas), property tax, and employer withholding. Louisiana state-tax analysis runs through the Louisiana Department of Revenue, with administrative review through the Louisiana Board of Tax Appeals.

Last verified: 2026-04-17

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State law

Statute of Limitations

Varies by tax type and notice; administrative deadlines are often shortLa. R.S. tit. 47

Louisiana tax disputes do not run on a single universal deadline. The timing depends on the type of tax, the notice or order issued, and the procedural path chosen in response.

State law

Key Louisiana Statutes

Louisiana Revenue CodeLa. R.S. tit. 47

Title 47 covers Louisiana state taxation, including income tax, sales and use tax, and procedural rules for assessments, refunds, and enforcement.

Louisiana Board of Tax AppealsLa. R.S. §§ 47:1401 et seq.

The Louisiana Board of Tax Appeals provides an independent administrative forum for most state-tax disputes before judicial review.

State law

Official Sources

Not Legal Advice

This page summarizes publicly available statutes and rules for informational purposes only. It does not constitute legal advice, and no attorney-client relationship is created by viewing this content. Laws change — always verify with the primary source or consult a licensed attorney in Louisiana.

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