Louisiana Administrative Code

A. Written reports for any unauthorized discharge that requires notification under LAC 33:I.3915.A, 3917, 3919, or 3923 shall be submitted by the discharger to SPOC in accordance with this Section within seven calendar days after the expiration of the time allowed for the notific…

A. The reportable quantity list in this Subchapter should be used to determine the need for and timeliness of notification to the department for unauthorized discharges which do not cause an emergency condition. This list is intended as a guide for the regulated community to repo…

A. The reportable quantity for all radionuclides will be determined in accordance with the Louisiana Radiation Regulations, LAC 33:XV.Chapter 4.

A. Incorporation by Reference of Federal Regulations 1. Except as provided in Subsection B of this Section, the following federal reportable quantity (RQ) lists are incorporated by reference: a. 40 CFR 117.3, July 1, 2016, table 117.3—reportable quantities of hazardous substances…

A. The U.S. Citizens Repatriation Program is established in accordance with applicable Sections of 45 CFR.

A. Effective November 1, 1985, Louisiana will implement the state plan in order to allow for the activation of the Emergency Repatriation Program in the event that an emergency occurs in a foreign country which would require the immediate evacuation of American citizens and their…

A. Containers of poisonous or toxic materials and personal care items shall bear a legible manufacturer's label. B. Working containers used for storing poisonous or toxic materials such as cleaners and sanitizers taken from bulk supplies shall be clearly and individually identifi…

A. Containers of poisonous or toxic materials and personal care items shall bear a legible manufacturer's label. B. Working containers used for storing poisonous or toxic materials such as cleaners and sanitizers taken from bulk supplies shall be clearly and individually identifi…

A. Poisonous or toxic materials shall be stored for use in food establishments or displayed for retail sale or use in retail food stores/markets so they may not contaminate food, equipment, utensils, linens, single-service and single-use articles by: 1. separating the poisonous o…

A. Poisonous or toxic materials shall be stored for use in food establishments or displayed for retail sale or use in retail food stores/markets so they may not contaminate food, equipment, utensils, linens, single-service and single-use articles by: 1. separating the poisonous o…

A. Only those poisonous or toxic materials that are required for the operation and maintenance of the food establishment or retail food store/market such as for the cleaning and sanitizing of equipment and utensils and the control of insects and rodents, shall be allowed in food …

A. Only those poisonous or toxic materials that are required for the operation and maintenance of the food establishment or retail food store/market such as for the cleaning and sanitizing of equipment and utensils and the control of insects and rodents, shall be allowed in food …

D. LED and DOTD shall have reasonable access to the project site (or location of the fabrication) during and upon completion of activities related to project construction or installation, for the purpose of conducting periodic inspections during project construction or a final in…

A. Preliminary certification of the project is the initial step in the tax credit process. An application for preliminary certification as a qualifying project must be submitted to LED prior to the start of the project. B. The application for preliminary certification shall inclu…

A. After receipt of the LED preliminary certification and economic impact analysis, the COA shall review the project and determine whether a certification of sufficient revenue may be issued. 1. COA may issue a certification if he finds that there will be sufficient revenue recei…

A. After approval of the certification of sufficient revenue, the applicant may submit a request to LED for certification of qualifying expenditures as follows: 1. The applicant must submit a cost report to LED prepared by an independent certified public accountant and prepared i…

A. LED may issue a certification of tax credits to the Applicant only after all of the following have occurred. 1. LED has certified the project as a qualifying project. 2 COA has issued a certification of sufficient revenue, which has been approved by both JLCB and SBC. 3. LED h…

A. All entities taxed as corporations for Louisiana income tax purposes shall claim any credit allowed under this Subsection on their corporation income tax return. B. Individuals, estates, and trusts shall claim any credit allowed under this Subsection on their income tax return…

A. Recapture 1. If LED finds that funds for which an investing company received tax credits were not expended as qualifying expenditures, LED shall notify the investing company and reissue the tax certification letter to LDR within 15 days of the discovery. The investing company'…

A. Purpose 1. The primary purpose of this Subchapter is to encourage the use of state port facilities in Louisiana. The utilization of public port facilities for the import and export of cargo to or from distribution, manufacturing, fabrication, assembly, processing, or warehousi…

A. An international business entity submitting an application is eligible to receive tax credits for certified tonnage following preliminary certification by LED, certification of significant positive economic benefit by the COA, approval of JLCB, approval by SBC and final certif…

A. LED shall review the application and determine: 1. eligibility of the applicant; 2. certified tonnage; and 3. the estimated significant positive economic benefit of the cargo shipment, taking into consideration: a. the nature of the cargo as either containerized or breakbulk; …

A. The COA shall review the application, LED preliminary certification and economic analysis, and determine whether a certification of significant positive economic benefit may be issued. 1. COA may issue a certification if he finds that there will be significant positive economi…

A. The secretary of LED (or his designated program administrator) shall issue a final certification of tax credits in the amount certified by the COA and approved by JLCB and SBC, and deliver copies to the applicant and LDR.

A. Tax credits shall be issued on a first come, first served basis, based upon the date of final certification. B. No applicant shall receive a final certification of tax credits under this program in an amount greater than $1,800,000 for certified cargo in any calendar year. C. …

A. There shall be allowed a credit against the individual income, corporate income, and corporation franchise tax liability of a taxpayer who has received a final certification from LED, provided that the credit shall be allowed only against the tax liability of the international…

A. Recapture. If LED finds that tax credits have been improperly issued, LED shall issue a revised final certification disallowing the improperly issued tax credits and send copies thereof to the applicant and LDR. The applicant’s state income tax liability for such taxable perio…

A. Purpose 1. The primary purpose of this Subchapter is to encourage the use of Louisiana public port facilities for cargo imports which in turn will foster the development of new port infrastructure facilities for the manufacturing, distribution, and warehousing of imported good…

A. The applicant must be a port facility user engaged in the manufacturing, warehousing, or distribution of goods imported through Louisiana public ports whose primary function is identified by one or more of the NAICS sector codes of 31-33, 42, or 493. B. The applicant shall be …

A. A port facility user seeking to obtain port tax credits shall file an application with LED before commencement of the port credit incentive period or project to include the following information: 1. indication of which type of port credit is being sought: a. port credits of up…

A. LED shall review the application and determine: 1. eligibility of the applicant; 2. base cargo volume; 3. base cargo volume period; and 4. port credit incentive period. B. If LED determines that the applicant is eligible, LED shall issue either: 1. a preliminary certification …

A. Applicants shall file a request for final certification of credits within 90 days of the end of the port credit incentive period. Requests received after this date shall not be accepted and any tax credits earned shall be deemed waived, unless applicant receives written approv…

A. Tax credits shall be issued on a first come, first served basis, based upon the date of final certification. B. Tax credits are earned upon net new TEUs of actual cargo volumes transiting the applicable public port during the port credit incentive period and the certification …

A. There shall be allowed a credit against corporate income tax liability of a taxpayer who has received a final certification from LED, provided that the credit shall be allowed only against the tax liability of entity which receives the certification. B. Tax credits are earned …

A. Credits previously granted to an applicant, but later disallowed, may be recovered by LDR through any collection remedy authorized by R.S. 47:1561.3 and initiated within three years from December 31 of the year in which the credits were earned.

A. This license tax is levied for the privilege of engaging in the public utility business carried on wholly in this state, and not a part of interstate commerce. B. Exclusions. This tax shall not apply to the following: 1. for the privilege of engaging in interstate commerce, or…

A. Except as provided in R.S. 27:21, records of the board and division shall be public records.

A. The board or hearing officer may allow any party to an administrative action to file a document or portions of a document with the board or hearing office under seal if: 1. the document or portions of the document contain information that is confidential pursuant to the Act or…

A. A request for access to public records shall be made in accordance with R.S. 44:1 et seq.

A. The board or division may only release confidential records pursuant to lawful order from a court of competent jurisdiction or pursuant to an intelligence sharing, reciprocal use or restricted use agreement executed between the board or division and a gaming regulatory or law …

A. An applicant, licensee, casino operator, or permittee shall not, directly or indirectly, procure or attempt to procure from the division or board information or records that are not made available by proper authority. Any violation of this regulation constitutes reasonable cau…

A. The purpose of Regulation 58 is to set forth certain requirements related to viatical settlements including but not limited to licensure of life and/or annuity insurance producers and the filing of the annual report required under Title 22, the Louisiana Insurance Code, specif…

A. Regulation 58 is issued pursuant to the authority vested in the Commissioner of Insurance of the state of Louisiana under R.S. 22:11, and R.S. 22:1804.

A. A life insurance producer licensed in Louisiana who wishes to operate as a viatical settlement broker shall notify the Commissioner of Insurance, in writing, of his intent to act as a viatical settlement broker prior to acting as a broker. The notice shall include: 1. the full…

A. Regulation 58 shall be applicable to all annual reports filed with the department after the effective date of Regulation 58. B. The following entities are required to file an annual report: 1. viatical settlement providers; 2. viatical settlement brokers and all licensed insur…

A. The Viatical Settlement Provider Annual Report shall include the following information for each policy viaticated in the reporting year. 1. The date the viatical contract was entered into which shall be the date on which the viator and the viatical settlement provider agreed t…

A. The viatical settlement broker annual report shall include the following information for each transaction in which the licensee acted as a viatical settlement broker. 1. The date the viatical contract was entered into which shall be the date on which the viator and the viatica…