Louisiana in General

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Victims of Hurricane Ida now have until January 3, 2022, to file various individual and business tax returns and make tax payments.  The relief applies to taxpayers in any area designated by the Federal Emergency Management Agency (FEMA) as qualifying for individual or public assistance.  Currently, this relief applies to the entire state of Louisiana…

At the request of Louisiana Governor John Bel Edwards, President Joseph Biden declared that a “major disaster” exists in much of south Louisiana due to damage caused by Hurricane Ida. One consequence of this declaration is that businesses, cooperatives, and non-profit agencies operating in the “major disaster” area are eligible to apply for low-interest loans…

Currently, 29 states permit some form of remote online notarization (RON) and Louisiana is (almost) one of them.[1] House bill 274 of the 2020 regular session of the Louisiana State Legislature was signed into law on June 11, 2020. HB 274, among other things, permits the use of remote online notarization in Louisiana. However,…

The Supreme Court of Louisiana’s recent decision in Rismiller v. Gemini Ins. Co., 2020-0313 (La. 12/11/20), will impact all stages of civil litigation. In Rismiller, the Court held that, like biological and adopted children, children who have been given in adoption fall within the enumerated class of beneficiaries who may bring a wrongful…

On December 27th, the President signed into law a second pandemic relief package as part of a larger government funding bill passed by Congress entitled The Consolidated Appropriations Act, 2021 (“CAA”). In March of this year, President Trump signed the first pandemic-related stimulus bill: H.R. 748, the Coronavirus Aid, Relief and Economic Security Act (Public…

In a case examining the extent to which the 14th Amendment Due Process Clause limits a state assertion’s of jurisdiction over an out-of-state taxpayer, the Louisiana Court of Appeal for the First Circuit held that the Court lacked personal jurisdiction over an out-of-state corporation for income and franchise tax purposes because the corporation’s contacts with…

On October 16, 2020, Governor John Bel Edwards signed into law Senate Bill 33 amending the Louisiana Business Corporation Act (LBCA) in several areas.

Remote Shareholder Meetings (La. R.S. 12:1-709)

The new law, which became Act No. 3 of the 2020 Second Extraordinary Session, allows for meetings of shareholders to be held solely by means…

On October 16, 2020, the attorney representing the Louisiana Association of Tax Administrators presented a proposal for centralized local sales and use tax collection in Louisiana (the “Localities’ Proposal”) to the Centralized Sales and Use Tax Administration Study Group (the “Study Group”).  The Study Group was created by the Legislature earlier this year (HR…

On October 20, 2020, the Louisiana Supreme Court issued a major decision in an ad valorem (property) tax case involving oil and gas wells.  D90 Energy, LLC v. Jefferson Davis Parish Board of Review, 2020-C-200 (La. 10/20/2020).

D90 Energy, an independent oil and gas operator, purchased from Goldking two gas wells and one salt-water…