Louisiana Administrative Code

A. Swimming is permitted only in designated areas, and at the swimmer's own risk. No lifeguards will be on duty. B. All children under 12 years of age must be accompanied by an adult at any swimming area. C. The capacity of the beach areas is determined, regulated and enforced by…

A. No person shall play amplified musical instruments except when approved by the site manager. B. No person shall play non-amplified musical instruments, radios, televisions, tape players and similar equipment in a manner that disturbs other visitors. C. No person shall use any …

A. Disorderly or boisterous conduct is forbidden. B. The site manager and his designees are authorized to control the use and consumption of alcoholic beverages at a site. This includes the authority to prohibit the consumption of alcohol in designated areas within a site. The la…

A. No person may sell or offer for sale any merchandise or service without the written consent of the site manager. B. No person may distribute, post, place, or erect any advertising device without the written consent of the site manager. C. Events 1. The site manager may allow b…

A. Persons violating these rules and regulations are subject to administrative sanctions to include fines for each violation, eviction from the site (temporary or permanent), and/or restitution to the department for damages incurred. If a person is delinquent in paying for damage…

A. General Provisions 1. Any use of a site requires a written permit or payment receipt. Proof of payment shall be presented to a department employee upon request. 2. Permittee may not transfer or assign any use permit nor sublet any facility or part thereof. 3. The site manager …

A. The use of Indian Creek Recreation Area is subject to charges which will be imposed by the manager according to the schedule of fees approved by the department. The manager or his agents are responsible for the collection and enforcement of these fees. B. The commissioner or h…

A. The day-use fee at Indian Creek Recreational Area is up to $8 per vehicle with 5 or fewer occupants and up to $10 with more than 5 occupants. Pavilion rental does not include day-use fee. 2. A self-service fee system may be used to collect user fees.

A. Canoes, kayaks, flat bottom boats, paddleboats or other watercraft may be rented for up to $60 per vessel per day. Rental of any watercraft includes paddles and two lifejackets. Additional life jackets are available for rental at fee of $1 per day. Hourly watercraft rental is …

A. Veterans. A veteran of the Armed Forces of the United States who shows proof of same and any person(s) accompanying him in a single, private, non-commercial vehicle, may receive a 10 percent discount on camp site rental fees. There is no discount on the winter rates or other r…

A. From time-to-time, as deemed appropriate by the commissioner of Agriculture and Forestry or his designee, special programs, occupancy regulations, discounts or waivers on user fees may be offered in order to encourage visitation. These special promotional offers must be review…

A. Camping 1. The winter season is November 1 - February 28 and the summer season is March 1 - October 31. 2. A standard campsite is a non-waterfront campsite. A premium campsite is a waterfront campsite. 3. A Pull-Thru Campsite consists of two sites. An Ultra Pull-Thru campsite …

A. General Provisions 1. Reservations may be made for Indian Creek Recreational Area for an allotted number of campsites as determined by the site manager. 2. Reservations are accepted only from persons 18 years of age or older. All persons under 18 years of age must be accompani…

A. Refunds will not be issued to visitors evicted for enforcement or disciplinary reasons. B. All reservation refunds must be issued through the Office of Management and Finance or through the online reservations system. No cash refunds will be issued. C. Refunds of day use fees …

A. Pavilion Rental 1. Exclusive use of the pavilion can only be made by executing a rental agreement and payment of a rental fee. 2. The pavilion rental rate is $125 per day for the large pavilion and $35 per day for the small pavilion. Pavilion rental does not include day-use fe…

A. The park manager, at his discretion, may impose mandatory minimum stays during peak usage times.

A. New Rules 1. These rules amend and restate prior rules and upon adoption are to implement two important policies for the industrial property tax exemption. The first is as a competitive incentive for job creation and under compelling circumstances, job retention. The second is…

Addition to a Manufacturing Establishment— 1.a. a capital expenditure for property that would meet the standard of a new manufacturing establishment if the addition were treated as a stand-alone establishment; b. a capital expenditure for property that is directly related to the …

A. An advance notification of intent to apply for tax exemption shall be filed with the department on the prescribed form prior to the beginning of construction or installation of facilities on all projects for tax exemption except as provided in §505.A and B of these rules. An a…

A. The renewal of miscellaneous capital addition contracts approved in accordance with JBE 16-26 and 16-73 shall be treated in accordance with prior rules. B. Miscellaneous capital additions which had pending contractual applications on June 24, 2016, and which provide for new jo…

A. The board shall consider for tax exemption buildings and facilities used in the operation of new manufacturing establishments located within the state of Louisiana (subject to the limitations stated in §§517 and 519) and additions to manufacturing establishments within the sta…

A. Property that is an integral part of the manufacturing operation is eligible for the tax exemption. B. The following activities are considered to be integral to the manufacturing process: 1. quality control/quality assurance; 2. packaging; 3. transportation of goods on the sit…

A. Capital expenditures for the rehabilitation or restoration of an existing establishment may be exempted if it is not maintenance. If replacements or upgrades are made as part of a rehabilitation or restoration to an establishment, only the capital expenditures in excess of ori…

A. A manufacturing establishment moved from one location in the state to another place within the state shall be eligible for the unexpired consecutive years, if any, of the tax exemption contract granted at the original location. B. If a manufacturing establishment moves from on…

A. Used equipment is eligible for tax exemption provided no ad valorem property taxes have been paid in Louisiana on said property.

A. Maintenance capital, required environmental capital upgrades and new replacements to existing machinery and equipment, except those replacements required in the rehabilitation or restoration of a facility, are not eligible for the tax exemption. B. If the establishment or addi…

A. The land on which a manufacturing establishment is located is not eligible for tax exemption.

A. The following are not eligible for tax exemption: 1. inventories of raw materials used in the course of manufacturing; 2. inventories of work-in-progress or finished products; 3. any other consumable items.

B. The effective date of tax exemption contracts for property located in parishes other than Orleans Parish shall be December 31 of the year in which effective operation began or construction was essentially completed, whichever occurs first. The effective date of tax exemption c…

A. The owner of a new manufacturing establishment or addition shall document the beginning date of operations and the date that construction is substantially complete. The owner must file that information with the department on the prescribed project completion report form not la…

A. Within six months of the beginning of operations, completion of construction, or receipt of the executed contract, whichever occurs last, the owner of a manufacturing establishment or addition shall file on the prescribed form an affidavit of final cost showing complete cost o…

A. Application for renewal of the exemption must be filed with LED through its online Fastlane portal not more than six months before, and not later than, the expiration of the initial contract. A renewal fee, and late filing fee if applicable, shall be filed with the renewal app…

A. The board reserves the right, on its own initiative or upon written complaint of an alleged violation of terms of tax exemption rules or documents, to conduct an inspection. During the inspection, the department may cause to be made a full investigation on behalf of the board …

A. The department is to be notified immediately of any change which affects the tax exemption contract. This includes, but is not limited to, any changes in the ownership or operational name of a firm holding a tax exemption contract. A fee of $250 shall be filed with a request f…

A. In the event an applicant should sell or otherwise dispose of property covered by a contract of exemption, the purchaser of the said plant or property may, within three months of the date of such act of sale, apply to the board for a transfer of the contract. A fee of $250 sha…

A. The applicant shall file annually with the assessor of the parish in which the manufacturing establishment is located, a complete taxpayer’s report on forms approved by the Tax Commission, in order that the exempted property may be separately listed on the assessment rolls. B.…

A. Purpose 1. Louisiana values its manufacturers and their contributions to its economy. 2. Article VII, Section 21 (F) of the Louisiana Constitution of 1974 provides that the Board of Commerce and Industry (“Board”), with the approval of the Governor, may enter into contracts fo…

Addition to a Manufacturing Establishment— 1.a. a capital expenditure for property that would meet the standard of a new manufacturing establishment if the addition were treated as a stand-alone establishment; b. a capital expenditure for property that is directly related to the …

F. Once the ITEP contract has been executed by the company and the board, the ITEP contract, including any Local ITEP Committee recommendation, included as an exhibit to the ITEP contract, shall be submitted to the governor for review and consideration. G. The governor may approv…

A. The following items may be eligible for the tax exemption: 1. Buildings and Facilities Used in Manufacturing. The board shall consider for tax exemption buildings and facilities used in the operation of new manufacturing establishments located within the state of Louisiana (su…

A. A project application for tax exemption may be filed with LED through its online Fastlane portal, subject to the following conditions: 1. the filing shall be prior to the beginning of construction or installation of facilities on all projects for tax exemption; 2. an applicati…

A. Establishment 1. If local governmental entities wish to provide input to the Governor or BCI on pending ITEP Project Applications, local officials or employees, collectively comprising an ad hoc Local ITEP Committee (the Committee) shall follow the procedures outlined in this …

A. LED will provide a copy of the project application and all relative information to the Louisiana Department of Revenue (LDR) for review. LDR may require additional information from the applicant. LED must receive a letter-of-no-objection or a letter-of-approval from the LDR, p…

A. After its review and determination of eligibility, LED will prepare the project application information in a format suitable for presentation to the board. B. The board must approve the project application prior to a contract being issued. C. Applicant or its representatives w…

A. Eligibility of the applicant and the property for the exemption, including whether the activities at the site meet the definition of manufacturing, will be reviewed by the board based upon the facts and circumstances existing at the time the project application is considered b…

A. Upon board approval of a project application and receipt of the Local ITEP Committee’s recommendation, if any, LED shall draft an ITEP contract setting forth the terms and conditions, which may include but not be limited to the following: 1. an initial term of no more than fiv…

A. Company or its named affiliates listed on Schedule I shall file an annual project property report (APPR) with LED on or before March 31 of each calendar year (or before October 31 for assets located in Orleans Parish) following Board approval of the project application and sha…