Louisiana Administrative Code

A. Whenever carcasses, parts of carcasses, meat, or meat food product of exotic animals, or any product exempted from the definition of meat food product or poultry product, or any dead, dying, disabled or diseased animal or fowl described above is found by any authorized represe…

A. Any establishment that receives voluntary exotic inspection services may appeal or dispute any decision made by an inspector in accordance with the procedures set forth in this Chapter. B. If an establishment disputes any decision made by any inspector in the program, such est…

A. The department may recommend immediate condemnation and destruction of any carcass, part of carcass, meat or meat food product of exotic animals, or any dead, dying, disabled, or diseased exotic animal or poultry described above that is being transported in intrastate commerce…

A. An application or a request for voluntary exotic inspection services may be denied, or the benefits of inspection services may be otherwise denied to, or withheld from, any establishment by the department for any of the following reasons: 1. for administrative reasons, such as…

A. No person shall: 1. affix the mark of exotic inspection to any exotic animal carcass, exotic animal meat, or meat food product that has not been inspected and passed by the department; 2. intentionally or knowingly alter, modify, deface, or otherwise change the mark of exotic …

A. When there is a reason to believe that a violation of R.S. 3:4201 et seq. or this Chapter has occurred, the department may conduct an investigation to gather information regarding any possible violation.

A. The commissioner may suspend or revoke any grant of inspection services issued under the provisions of R.S. 3:4201 et seq. and this Chapter. The commissioner may also impose a civil penalty for violation of any provision of R.S. 3:4201 et seq. or this Chapter. B. Whenever any …

A. Workforce Development and Training is vital to support the state's commitment to Targeted Industry Based Economic Development, and the state's long-term goals as set forth in Louisiana: Vision 2020, which is the Master Plan for Economic Development for the state of Louisiana. …

Applicant―the business entity or company authorized to do business in Louisiana requesting a training award from LED and LEDC under this program. Award―funding of financial assistance, including performance-based grants, approved under this program for eligible training activitie…

A. The following general principles will direct the administration of the Workforce Development and Training Program: 1. LEDC shall serve as the single review board for this Workforce Development and Training Program which is to be administered by LED; 2. training awards are not …

A. This program provides two types of training assistance for companies seeking prospective employees who possess sufficient skills to perform the jobs to be created by the companies. The training to be funded can include: 1. pre-employment training for which prospective employee…

A. An eligible applicant is a company authorized to do business in Louisiana and an employer that seeks customized training services to provide training in a particular industry. B. The following types of businesses are not eligible for the award of workforce development funds: r…

A. General (These apply to all training programs administered under these rules.) 1. Preference may be given to applicants in industries identified by the state as targeted industries or as industries located in targeted areas, and to applicants locating in areas of the state wit…

A. LED will provide a standard application form which applicants will be required to use to apply for assistance under this program. The application form will contain, but not be limited to, detailed descriptions of the following: 1. an overview of the company, its history, and t…

A. Applicants must submit their completed application to LED for review and evaluation. Submitted applications will be reviewed and evaluated by LED staff. Input may be required from the applicant, other divisions of the Department of Economic Development, LEDC, and/or other stat…

A. Award Agreement 1. A written award agreement, contract or cooperative endeavor agreement will be executed between LEDC, acting through the LED, and the successful applicant or company. The award agreement will specify the amount of the award, the terms and conditions of the aw…

A. All monitoring will be done by LED or by an independent contractor under contract with LED or LEDC. A portion of the fiscal year's appropriation, up to 5 percent or a maximum of $200,000, may be used by LED to fund administration or monitoring costs.

A. Six months prior to the date of expiration of an industrial tax exemption contract on air or pollution control equipment, the subject company will file with the Board of Commerce and Industry the following information: 1. four copies of the tax exemption contract covering the …

A. Purpose 1. The purpose of this Rule is to establish procedures and guidelines within the department for allowing certain limited types of advertising and sponsorship signs on high-visibility assets owned or controlled by the department to raise revenue to defray costs of depar…

A. Title 39, Section 91: Uniform System of Accounting. The Commissioner of Administration shall, under authority of the governor and consistent with the provisions of this Chapter, prescribe and cause to be installed and maintained a uniform system of accounting in all state agen…

A. Pursuant to the above authority, it is hereby ordered that all boards, commissions, departments, agencies, institutions, and offices within the Executive branch of state government shall abide by the following financial reporting procedures, except where specific authority has…

A. The purpose of this policy and procedure memorandum is to establish criteria to be applied in the accrual of revenues and expenditures for governmental fund types of the general and special revenue nature for financial reporting purposes in accordance with generally accepted a…

A. Revenues associated with the economic activity of a particular fiscal year must be recognized (accrued) and reported in that fiscal year: 1. when the revenues are collected during the fiscal year to which they are associated; or 2. when the revenues are collected within 45 day…

A. Expenditures, with the exception of payroll and payroll-related items, shall be recognized in the fiscal year in which the liability for the expenditure was incurred. Payroll and payroll-related expenditures shall remain on the appropriated basis. B. Obligations outstanding at…

A. Any questions concerning this memorandum should be directed to the State Accounting Office of the Division of Administration, Box 44095, Baton Rouge, LA 70804.

A. In addition to the definitions listed below, and unless otherwise provided, the definitions in R.S. 3:3202 and §103 shall apply to this Subchapter of these regulations. Base Line Conditions―the pesticide level found in the water of a site immediately preceding the pesticide ap…

A. The maximum contaminant level standards as published by EPA shall be incorporated as standards for pesticides in waters of the state.

A. The procedures for determining whether pesticide concentrations exceed maximum contaminant level standards or pose a threat or reasonable expectation of a threat to human health or the environment shall be: 1. the department shall maintain a water monitoring program; a. water …

A. Upon determination by the commissioner that a threat or reasonable expectation of a threat to human health or to the environment exists or that the maximum contaminant level standards as adopted herein have been exceeded he shall: 1. promptly direct that thereafter the emergen…

A. The intent of the Angel Investor Tax Credit Program Act of 2011 (Act 414 of 2011; R.S. 47:6020, the provisions of which shall hereinafter be referred to as "Act 414") is to enhance the entrepreneurial business environment and raise ready sources of capital for this environment…

A. Terms not otherwise defined in this Chapter shall have the same meaning given to them in R.S. 47:6020 unless the context clearly requires otherwise. B. In this Chapter, the following terms shall have the meaning provided in this Section, unless the context clearly requires oth…

A. An accredited investor shall meet the definition established by Rule 501 in Regulation D of the General Rules and Regulations promulgated under the Securities Act of 1933, which may include but not be limited to the following: 1. an angel pool (which may be a limited liability…

A. A Louisiana Entrepreneurial Business shall be defined as those businesses approved by the department under Act 414 and that meet the following requirements. 1. A business shall provide the department with a business plan that includes all appropriate long and short term foreca…

A. The following rules shall be applicable to qualified investments by accredited investors in Louisiana entrepreneurial businesses. 1. For calendar year 2011, the department will begin accepting applications on September 1, and for all other calendar years, the department will b…

A. Act 125 of the 2015 Regular Session of the Louisiana Legislature makes the following changes to the Angel Investor Tax Credits from July 1, 2015 until June 30, 2018: 1. credits shall be reserved and issued at a rate of 25.2 percent of the investment amount in the LEB and credi…

A. The commissioner shall annually, on or before December 31, publish in the Louisiana Register a full and complete list of all pesticides which, upon disposal, are classified as hazardous wastes under regulations of EPA and may supplement such listing at any time when any change…

A. In the course of conducting routine monitoring of pesticides, the commissioner shall monitor for the presence of pesticide wastes. B. Monitoring for the presence of pesticide wastes shall include, but not be limited to, investigations involving canceled or suspended products, …

A. When the director makes a preliminary determination as a result of monitoring or otherwise, that there is a presence of pesticide wastes as a result of monitoring or otherwise, the procedures for determining whether the concentrations of pesticide wastes exceed promulgated fed…

A. In addition to the record keeping requirements set out in this Part, all persons conducting or having conducted activities of, generating, owning, possessing, storing, transporting, or disposing of pesticide wastes, shall keep copies of all records required by local, state or …

A. All persons transporting pesticide wastes shall transport such wastes in a manner that conforms to the procedures and requirements set forth by the Louisiana Department of Environmental Quality and the Louisiana Department of Public Safety, in addition to all other applicable …

A. Expenditures occasioned as a result of the payment of unemployment compensation liabilities by state agencies will be paid from the appropriate source of funding. More specifically, charges attributable to compensation paid from non-general-fund sources will not be proper char…

A. Each physician who treats a health complaint that is diagnosed as caused by pesticide poisoning shall provide notice of the poisoning to the director of the division via the 24-hour telephone hotline, (225) 925-3763, within 24 hours of the diagnosis and in writing posted withi…

A. The purpose of this Chapter is to implement the Retention and Modernization Act as established by R.S. 51:2399.1 et seq. B. The Chapter shall be administered to achieve the following purposes: 1. to induce businesses to remain in the state and not relocate outside the state; a…

A. Terms not otherwise defined in this Chapter shall have the same meaning given to them in R.S. 51:2399.1 unless the context clearly requires otherwise. B. In this Chapter, the following terms shall have the meaning provided in this Section, unless the context clearly requires o…

A. An employer must meet two sets of requirements. 1. Qualifying Manufacturer a. Eligible Employers. To qualify for a contract pursuant to this Chapter, employers must be a manufacturer, as defined by North American Industry Classification System (NAICS) codes: 113310, 211, 21311…

A. An employer earns tax credits in the calendar year in which the project is placed in service. B. Certified tax credits shall be granted by the department at a rate of 1 percent of the amount of certified expenditures annually over a five year period, for a total of 5 percent o…

A. Beginning January 1, 2010, an applicant may apply for this program by submitting the following information to the department: 1. a written application; 2. supporting data as requested by the department, including but not limited to: independent third party reports verifying ef…

A. The department shall review the application and supporting information and determine whether to allocate tax credits. 1. Evaluation. When determining allocation of available tax credits the department shall take the following factors into consideration: a. the impact of the pr…

A. Beginning July 31, 2011, employers seeking final certification of tax credits must submit to the department: 1. an audit of qualified expenditures incurred by the employer for modernization, certified by an independent certified public accountant; a. qualified expenditures tha…

A. After receiving a final certification letter from the department, an employer may claim his refundable tax credit from LDR as follows. 1. All entities taxed as corporations for Louisiana income or corporation franchise tax purpose shall claim any credit on their corporation in…