26,490 sections across 2,319 Louisiana regulatory chapters.
Chapter 5. Industrial Ad Valorem Tax Exemption Program-561 Renewal of Tax Exemption Contract
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A. Application for renewal of the exemption must be filed with LED through its online Fastlane portal within the final year of the initial contract term but prior to expiration of the initial contract. A renewal fee shall be filed with the renewal application, in accordance with …
Chapter 5. Industrial Ad Valorem Tax Exemption Program-563 Violation of Rules or Documents; Inspection
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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, LED may cause to be made a full investigation on behalf of the board and shall h…
Chapter 5. Industrial Ad Valorem Tax Exemption Program-565 Reporting Requirements for Changes in Operations or Contract Amendment
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A. LED shall be notified in writing on or before December 31 of any proposed amendments to company’s ITEP contract. 1. ITEP Contract amendments that do not require Board approval include: a. A physical change of the manufacturing location occurring in the same Parish. i. A physic…