Louisiana Administrative Code

A. Collection from Dealers 1. All of the taxes imposed under R.S. 47:302, R.S. 47:321, R.S. 47:331, and local sales or use tax ordinances are governed by these provisions. Every person engaged as a dealer, which R.S. 47:301 defines to be either party to a transaction creating a t…

A. R.S. 47:322 provides that all definitions, exemptions, exclusions, tax credits, penalties, or limitations presently contained in or hereinafter added to Chapter 2 as well as all rules and regulations issued by the secretary or which may be adopted in the future, shall apply to…

A. R.S. 47:304 governs the treatment of state sales and use tax and R.S. 47:337.17 governs the treatment of local sales and use tax that must be collected by dealers. Both statutes place the primary burden for operation of the sales tax system upon the seller of merchandise, the …

B. R.S. 47:315(B) and R.S. 47:337.34(B) provide a dealer with a method for claiming refunds for the recovery of taxes which have been remitted to the collector, but are later written off as uncollectible accounts from credit customers. Dealers submitting refund claims should be a…

A. R.S. 47:306.1 specifically provides for an option by persons engaged in interstate or foreign commerce transporting passengers or property for hire to register as dealers and pay the taxes imposed by R. S. 47:302(A) on the basis of the formula hereinafter provided; however, si…

A. R.S. 47:307 and 47:337.28 impose a direct burden and responsibility upon the collector to determine that the taxable amount reported by any taxpayer is correct and further empowers the collector to assess and collect any tax, penalties or interest which might be due based on c…

A. A special rule is provided for the filing of returns and payment of any taxes due in the case of any dealer who sells his business or his stock of goods or who quits a business. Under continuing operating conditions, a dealer is required to file his return and pay the amount d…

A. As provided in R.S. 47:309 and R.S. 47:337.29, every person required to collect or remit the tax imposed under R.S. 47:302, 321, 331, and local ordinances shall keep a permanent record of all transactions in sufficient detail to be of value in determining the correct tax liabi…

A. As provided by R.S. 47:310 and R.S. 47:337.30, wholesalers and jobbers are clearly within the definition of dealers set forth in R.S. 47:301(4) and as dealers, are required to maintain complete and accurate records pertaining to all sales of tangible personal property made wit…

A. The collector as defined in R.S. 47:301(2), is further expanded to include additional duly authorized representatives for purposes of R.S. 47:311 and R.S. 47:337.31. Such representatives will have identification cards stating that they are authorized representatives of the col…

A. The failure to pay any tax, interest, penalties or cost when due as provided in state and local sales or use tax laws and the regulations pertaining thereto automatically causes the tax, interest, penalties or costs to become immediately delinquent. Any tangible personal prope…

A. The failure to pay any tax when due as provided in state and local sales or use tax laws and regulations pertaining thereto shall cause said tax, interest, penalty and cost to become immediately delinquent. The collector has the authority to use summary process in any court of…

A. R.S. 47:315(A) and 47:337.34(A) provide special rules for the handling of taxes which have been charged to the account of a purchaser, consumer, or user in cases where the property sold has been returned to the dealer or where a refund is made of the charges for services upon …

A. Under certain circumstances, a refund is allowed for state sales or use tax paid on tangible personal property that has been destroyed in a natural disaster. The conditions and requirements are as follows. 1. The property destroyed must be classified as tangible personal prope…

A. General. The purpose of this Section is to help clarify which party to the transaction is liable for the payment of sales and use taxes on the purchase, use, consumption, distribution, or storage for use or consumption of tangible personal property in this state when such prop…

A. General. This Section provides the procedures that must be followed by nonresident contractors who do business in this state as required by R.S. 47:9 and R.S. 47:306(D). This Section also provides the procedures that must be followed by state and local agencies charged with th…

A. The Medicaid Program shall provide coverage for behavioral health services pursuant to §1905(a) of the Social Security Act which are addressed in the IEP, section 504 plan, IHP or otherwise medically necessary, and that correct or ameliorate a child's health condition. B. Serv…

A. School-based behavioral health services shall include Medicaid-covered services, including treatment and other services to correct or ameliorate an identified mental health or substance use diagnosis. Services are provided by or through a local education agency (LEA) to childr…

A. The Medicaid Program shall not cover school based behavioral health services performed solely for educational purposes (e.g. academic testing). Only services that are reflected in the IEP, section 504 plan, IHP (as determined by the assessment and evaluation) or otherwise medi…

A. A licensee or casino operator shall not issue, sell, or redeem any chips, tokens, or modifications of chips or tokens unless approved in writing by the division. B. Applications for approval of chips, tokens, and modifications to previously approved chips or tokens must be sub…

A. Chips and tokens shall be designed, manufactured, and constructed in compliance with all applicable statutes, regulations, and policies of the United States, Louisiana, and other states to prevent counterfeiting of the chips and tokens to the extent reasonably possible. Chips …

A. Unless the division approves otherwise, chips shall be disk-shaped, shall be 0.130 inch thick, and shall have a diameter of: 1. 1.55 inches for chips used at games other than baccarat; 2. 1.55 inches or 1.6875 inches for chips used at baccarat; and 3. 1.6875 inches for chips u…

A. Unless the division approves otherwise, tokens shall be disk-shaped and shall measure as follows: 1. $0.25 tokens shall be from 0.983 through 0.989 inches in diameter, from 0.064 through 0.070 inches thick, and if the token has reeds or serrations on its edges, the number of r…

A. A licensee or casino operator that uses chips or tokens at its gaming establishment shall: 1. comply with all applicable statutes, regulations, and policies of Louisiana and of the United States pertaining to chips or tokens; 2. sell chips and tokens only to patrons of its gam…

A. When chips or tokens are received from the manufacturer or supplier thereof, they shall be opened and checked by at least two employees of the licensee or casino operator from different departments. Any deviation between the invoice accompanying the chips or tokens and the act…

A. Chips shall be taken from or returned to either the reserve chip inventory or the secondary set of chips in the presence of at least two individuals. The denominations, number and amount of chips so taken or returned shall be recorded in the chip inventory ledger together with…

A. A licensee or casino operator that permanently removes from use or that replaces approved chips or tokens at its casino, or that ceases operating its casino, shall prepare a plan for redeeming discontinued chips and tokens that remain outstanding at the time of discontinuance.…

A. Unless a court of competent jurisdiction orders otherwise, a licensee and casino operator shall destroy or otherwise dispose of counterfeit chips and tokens discovered at their establishments in such manner as the division may approve or require. B. Unless a court of competent…

A. Promotional and tournament chips or tokens shall be designed, manufactured, approved, and used in accordance with the provisions of these rules applicable to chips or tokens, except as follows: 1. promotional and tournament chips or tokens shall be of such shape and size and h…

A. Unless otherwise approved by the division, each die used by a licensee or casino operator in its casino shall meet the following specifications: 1. be formed in the shape of a perfect cube and of a size no smaller than 0.750 of an inch on each side nor any larger than 0.775 of…

A. Unless otherwise approved by the division, cards used by a licensee or casino operator in its casino must meet the following specifications. 1. Cards used for play shall be in decks of 52 cards with each card identical in size and shape to every other card in the deck. 2. Each…

A. When cards or dice for use in the casino are received from the manufacturer or supplier, they shall immediately be inspected by a member of the security department and a table games supervisor to verify that the seals on each box meet the following criteria: are intact, unbrok…

A. This Statewide Order provides rules and regulations governing the drilling of horizontal wells in unconventional reservoirs in the state of Louisiana.

A. Unless the context otherwise requires, the words defined in §4303 shall have the following meaning when found in this Statewide Order. Completed Interval—perforated or open hole section(s) within a well that will permit the flow of fluids from the reservoir. Cross-Unit Well—a …

A. From and after the effective date hereof, permission to develop the Austin Chalk Formation in the state of Louisiana by the use of horizontal wells may be obtained as hereinafter provided and upon strict compliance with the procedures set forth herein. 1. The restriction on tu…

A. From and after the effective date hereof, the following special rules shall apply to development of the Haynesville Shale Formation in the State of Louisiana employing the use of horizontal wells. The setback provisions contained herein shall supersede those contained in any F…

Abortion or Induced Abortion—the act of using or prescribing any instrument, medicine, drug, or any other substance, device, or means with the intent to terminate the clinically diagnosable pregnancy of a woman with knowledge that the termination by those means will, with reasona…

A. It shall be unlawful for outpatient abortion facilities in the initial licensing application process to accept patients or provide abortion services until licensed by the Department of Health and Hospitals (DHH). The department is the only licensing authority for outpatient ab…

A. The initial licensing application process requires submission and approval of plans and specifications (construction documents) and requires submission and approval of an initial licensing application packet, including but not limited to, a facility need review approval letter…

A. Any applicant or outpatient abortion facility shall be subject to licensing surveys conducted by department surveyors to ensure that an applicant or outpatient abortion facility is in compliance with all applicable federal, state, and local statutes, laws, rules, regulations, …

A. An outpatient abortion facility license shall be valid for the person or entity named as the outpatient abortion facility and for the physical address provided by the applicant on the initial licensing application or by the outpatient abortion facility in the licensing renewal…

A. License Renewal Application Packet. A license renewal application packet for an outpatient abortion facility shall be obtained from the department. A complete license renewal application packet shall be submitted to the department at least 30 calendar days prior to the expirat…

A. Outpatient Abortion Facility Duties and Responsibilities. An outpatient abortion facility that voluntarily closes or ceases operations is considered to have surrendered its license to operate. B. Except as provided in §4453 of these licensing regulations, a license shall be im…

A. Denial of an Initial License 1. The department shall deny an initial license in the event that the initial licensing survey finds that the outpatient abortion facility is not in compliance with all applicable federal, state, and local statutes, laws, rules, regulations, and or…

A. Pursuant to applicable state law, the secretary may issue an immediate suspension of a license if any investigation or survey determines that the applicant or outpatient abortion facility is in violation of any provision of applicable state laws, in violation of the rules prom…

A. The outpatient abortion facility shall be in compliance with all applicable federal, state, and local statutes, laws, rules, regulations, and ordinances. B. The outpatient abortion facility shall have a governing body that assumes full responsibility for the total operation of…

A. General Provisions. An outpatient abortion facility shall have enough qualified personnel as indicated under this Chapter who are available to provide direct patient care as needed to all patients and to provide administrative and nonclinical services needed to maintain the op…