New Orleans |
Code of Ordinances |
Chapter 150. TAXATION |
Article VI. SALES AND USE TAX |
Division 6. PROVISIONS AFFECTING IMPORTED GOODS |
SubDivision I. Generally |
§ 150-676. Permit to import goods by others than common carriers. |
§ 150-677. Importation without a permit illegal. |
§ 150-678. Attachment of property if tax not paid. |
§§ 150-679—150-700. Reserved. |
SubDivision II. Remedies for Collection |
§ 150-701. Presumption of taxability. |
§ 150-702. Interest, penalty and attorneys' fees on delinquent payments. |
§ 150-703. Penalties and interest collectible like tax. |
§ 150-704. Remission of penalties and/or interest. |
§ 150-705. Assessment based on director's estimate. |
§ 150-706. Director to estimate tax when return not filed, etc. |
§ 150-707. Cost of examination added to tax. |
§ 150-708. Summoning delinquent dealer for examination—Authority of director. |
§ 150-709. Same—Court order. |
§ 150-710. Same—Contempt. |
§ 150-711. Assessment of additional tax after investigation. |
§ 150-712. Ascertaining and fixing tax when dealer has no record, etc. |
§ 150-713. Jeopardy assessment. |
§ 150-714. When bond may be required. |
§ 150-715. When assessments of delinquent taxes payable. |
§ 150-716. Penalty for late payment. |
§ 150-717. Tax a personal debt; lien thereof. |
§ 150-718. Garnishee proceedings to collect tax. |
§ 150-719. Collection by distraint and sale. |
§ 150-720. Rule to show cause for failure to pay tax; effect thereof. |
§ 150-721. Entry of judgment ex parte. |
§ 150-722. Corporations not to be dissolved, etc., until taxes paid. |
§ 150-723. Release of lien of judgment. |
§ 150-724. Punishment for false or fraudulent return. |
§ 150-725. Failure to file return, etc., a misdemeanor; penalty. |
§ 150-726. Failure to remit tax a misdemeanor. |
§ 150-727. Penalty for violations. |
§ 150-728. City attorney and council to be notified of violations. |
§§ 150-729—150-750. Reserved. |
SubDivision III. Remedies of Taxpayer |
§ 150-751. Payment under protest. |
§ 150-752. Effect of return of goods sold. |
§ 150-753. Claim for refund for returns. |
§ 150-754. Action on claim for refund. |
§ 150-755. Refund without claim when right is apparent. |
§ 150-756. Right of action for refund. |
§ 150-757. Complete legal remedy afforded. |
§ 150-758. Constitutional questions included. |
§ 150-759. Protest against director's ruling; effect thereof and hearing thereon. |
§ 150-760. Appeal to council and then to court. |
§ 150-761. Refund after successful appeal. |
§ 150-762. Return of moneys held as security. |
§§ 150-763—150-790. Reserved. |