Louisiana Administrative Code

A. Any person making an application, claim for a tax credit, or any report, return statement, invoice or other instrument or providing any other information pursuant to this program who willfully makes or who willfully aids or abets another in making such false or fraudulent appl…

A. The purpose of this Chapter is to administer the Louisiana Community Economic Development Act as established by R.S. 33:130.751 et seq. and R.S. 47:6031. B. The purpose of this program is to provide for community development corporations and community development financial ins…

A. Terms not otherwise defined in this Chapter shall have the same meaning given to them in R.S. 33:130.751 et seq., unless the context clearly requires otherwise. B. In this Chapter, the following terms shall have the meanings provided herein, unless the context clearly indicate…

A. Community Development Corporation (CDC). An applicant must meet all of the following requirements: 1. is chartered pursuant to Chapter 2 of Title 12 of the Louisiana Revised Statues of 1950; 2. is tax exempt pursuant to Section 501(C)(3) of the Internal revenue Code of 1986, a…

A. An applicant for certification shall submit the following documents to the department: 1. complete, notarized certification application; 2. organizational management; a. certificate of incorporation; b. either 501(c)(3) tax exempt letter or CDFI fund certification letter; c. b…

A. The department shall review the application and supporting documentation, and if necessary conduct a site visit to determine qualification. B. The department shall issue the applicant a final written determination, indicating either approval or denial of certification.

A. If approved, certification shall be valid for two years from the date of certification. B. A certified CDC or CDFI shall submit to the Department, on or before the anniversary date of their certification; a notarized annual financial report complying with the requirements of R…

A. Certification may be renewed for subsequent two-year periods. B. Applicants must re-apply to the department, submit all required documentation and an application fee of $175. C. The department shall review the application, supporting documentation, and verify that all reportin…

A. The department shall serve notice of intent to deny certification or renewal of certification, or to revoke an existing certification. B. Such notice shall be a written determination by the department, including a brief statement of the reasons alleged for denial. C. Such noti…

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. The Department of State has established non-statutory fee schedules for various filings, services, and publications. If a product referred to in the schedules shown below has to be mailed, the cost for mailing said product would be added to the fee charged. 1. Department of St…

A. The Department of State processes public records requests during regular business hours (Monday through Friday from 8 a.m. to 4:30 p.m.) each business day. The department does not process requests on Saturdays, Sundays, or state holidays. B. All requests shall be made in writi…

A. All organizations wishing to rent facilities at the Louisiana State Archives building should review the Rental Policy and Damage Assessment Checklist, found on the department’s website, and will be required to complete a Louisiana State Archives Event Registration Request Form…

A. This Chapter is adopted pursuant to R.S. 3:731 et seq., and shall govern the department’s Livestock Brand program. B. For purposes of this Chapter, the following terms shall have the meaning hereafter ascribed to them, unless the context clearly indicates otherwise: Brand—an i…

A. Nothing in R.S. 3:372 et seq. or this Chapter shall require the mandatory branding or marking of livestock. B. However, any brands or marks that are used in the branding or marking of livestock within the state of Louisiana shall be recorded with the department. C. It is a vio…

A. The following types of animals may be branded or marked in accordance with these rules: 1. cattle; 2. horses; and 3. sheep.

A. Brands may be affixed by either hot- or cold-branding into or onto the hide of an animal. B. Brands should be four to six inches in height for cattle and two to four inches in height for horses. C. A design should be simple enough that it can be easily applied to an animal and…

A. Brand applications shall indicate which side of an animal the brand is to be used, either left, right, or both left and right. B. Once recorded, a brand may be applied only to the side(s) of the animal indicated in the recordation records for that brand. C. Once recorded, a br…

A. Brands and marks may be recorded for the lifetime of the brand or mark owner and must meet all criteria for recordation as stated herein. B. Lifetime recordation is valid for the duration of the brand or mark owner‘s life, unless otherwise transferred by the owner during his l…

A. The fee schedule for brand and mark recordation is as follows. 1. The fee for recording a brand or mark shall be $15. 2. The fee for renewal of a brand or mark recordation shall be $10. 3. The fee for transfer of a recorded brand or mark shall be $10. 4. The fee for additional…

A. Prior to applying for recordation of a brand or mark, an applicant shall contact the department to determine if the desired brand or mark is available for recordation. B. Department staff will inspect current department records to determine if the requested brand or mark is av…

A. Upon receipt of a fully completed application form and fee, the department shall review the desired brand or mark to ensure the following: 1. that the brand or mark is compliant with all requirements set forth in law and in this Chapter; 2. that the brand or mark is not alread…

A. Brands or marks may be transferred from the current registered owner(s) to another person by sale, donation, assignment, or other act of transfer of movable property. B. A completed request for transfer shall be submitted to the department and shall include the notarized signa…

A. The following shall constitute misuse of a brand or mark: 1. using brand(s) or mark(s) that are not recorded with the department; 2. using brand(s) or mark(s) that are recorded and registered to another person; 3. intentionally or knowingly using brand(s) or mark(s) on the ani…

A. When there is a reason to believe that a violation of any provision of R.S. 3:731 et seq. or this Chapter has occurred, the department may conduct an investigation to gather information regarding any possible violation.

A. If, after an investigation has been conducted, the department believes that a recorded brand or mark has been misused, or that the provisions of this Chapter or R.S. 3:731 et seq., have been violated, the commission shall conduct an adjudicatory hearing in accordance with the …

A. The GUMBO grant program is a competitive grant program. Applications, or project areas within applications, if applicable, shall be scored independently as provided in this Chapter, based upon a system that awards a single point for criteria considered to be the minimum level …

A. At the close of the application period, should one or more applications or project areas overlap one or more other applications or project areas, relative to one or more unserved census blocks, shapefile areas, individual addresses, or portions thereof, the impacted applicants…