Louisiana Statutes
§ 47:1515.1 — Sales tax refund; new housing construction
Louisiana § 47:1515.1
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:1515.1 (Sales tax refund; new housing construction) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
La. Stat. Ann. § 47:1515.1 (2026).
Text
A.Any person who restores, renovates, or rehabilitates an existing structure or builds or causes the building of a new house and associated improvements in an approved housing development area pursuant to the provisions of R.S. 40:582.1 through 582.7 shall be entitled to a refund of the amount of local sales tax paid and collected under the provisions of R.S. 47:1515, if any, as a consequence of the purchase of materials used in the construction of such new house upon showing that he has complied with the provisions of R.S. 40:582.7.
B.The secretary of the Department of Revenue is authorized to prescribe the forms and regulations for use in carrying out the provisions of this Section.
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Legislative History
Acts 1984, No. 292, §2; Acts 1997, No. 658, §2.
Nearby Sections
4
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Bluebook (online)
Louisiana § 47:1515.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A1515.1.