Louisiana § RS 47:1608 - Disposition of penalties and self-generated revenue
Full text of Louisiana Louisiana Civil Code § RS 47:1608 — Disposition of penalties and self-generated revenue, with citation guidance and answers to common questions.
§ RS 47:1608. Disposition of penalties and self-generated revenue
A. Beginning July 1, 2022, the disposition of all state taxes, interest, and penalties collected by or on behalf of the Department of Revenue pursuant to the provisions of this Title shall be governed by the following:
(1) State taxes and interest. Beginning July 1, 2022, an amount equal to one percent of all taxes and interest collected by or on behalf of the secretary of the Department of Revenue pursuant to the provisions of Chapter 1, 2, 2-A, 2-B, or 5 of this Subtitle, shall be designated as self-generated revenue of the Department of Revenue.
(2) Penalties. Beginning July 1, 2022, the full amount of penalties collected by the secretary of the Department of Revenue pursuant to this Part, shall be transferred to the state treasury for deposit into the state general fund, provided that only the compensatory expenses and fees collected pursuant to R.S. 47:1602.1, 1604.2, 1605, and 1606 shall be designated as self-generated revenue of the Department of Revenue.
B. Subject to appropriation by the legislature, monies designated as self-generated revenues pursuant to the provisions of this Section, together with any other revenues otherwise self-generated by the secretary, shall be used by the Department of Revenue for the administration and collection of taxes, the operation of the department, and fulfilling of the department's obligations related to the costs of tax adjudication, and may be retained by the secretary and carried forward for such purposes.
Acts 2020, No. 348, §1, eff. Jan. 1, 2021.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:1608
What does Louisiana Civil Code § RS 47:1608 cover?
Section RS 47:1608 ("Disposition of penalties and self-generated revenue") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:1608?
A common citation format is "Louisiana Civil Code § RS 47:1608" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:1608 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.