Louisiana Administrative Code

A. To the extent required by law, income and other taxes shall be withheld from each benefit payment, and payments shall be reported to the appropriate governmental agency or agencies.

A. Transfers Into the Plan. At the direction of the employer, the administrator may permit a class of participants who are participants in another eligible governmental plan under code §457(b) to transfer assets to the plan. Such a transfer is permitted only if the other plan pro…

A. General. Notwithstanding any provision of the plan to the contrary that would otherwise limit a distributee's election under this §723, a distributee may elect, at the time and in the manner prescribed by the employer, to have any portion of an eligible rollover distribution p…

A. Elections under this Chapter 7 shall be made in such form and manner as the commission may specify from time to time. To the extent permitted by and in accordance with the Internal Revenue Code, any irrevocable elections as to the form or timing of distributions executed prior…

A. The commission may adopt practices and procedures applicable to existing and new distribution elections.

A. This program is designed to provide financial, referral and/or technical assistance to Louisiana residents for the promotion and development of Louisiana black culture in accordance with Act 769 of 1954.

A. Generally, the maximum amount of a grant award is $5,000; however, the commission reserves the right to fund proposals in excess of that amount.

A. Organizations requesting funding to conduct a black culture program or project must be certified as tax-exempt under 501(c)(3) of the IRS Code; sponsored by a 501(c)(3) tax-exempt organization; or be certified by the state of Louisiana as a Chapter II nonprofit organization an…

A. All grants must be matched dollar-for-dollar in cash and/or in-kind donations.

A. Only one program/project per organization per state fiscal year may be funded. All programs/projects must be implemented and completed no later than June 30, 1986. Grant funds may not be used for costs related to hospitality (i.e., food, beverages, banquets, receptions, etc.).

A. Request application in writing from the Division of Black Culture, Post Office Box 44247, Baton Rouge, LA 70804. Due Date: All applications due in the office of the division by 4:30 p.m. on October 30, annually.

A. The program/project should fulfill some specific, identified community need and should be justified in the description of the proposed project. B. The program project should be designed to have its primary focus on the cultural development of blacks. Programs developed on vari…

A. The Louisiana Black Culture Commission will determine recipients at its first meeting following the deadline. Recipients will be notified no later than 90 days after deadline.

A. Grantee must submit a final report which includes a complete financial statement reflecting actual income and expenditures of the program/project. B. Grantee must submit a written statement evaluating the project. C. Grantee must submit a copy of printed program which includes…

A. The purpose of this Chapter is to establish a list of categories and classes of discharges for which effluent limitations, standards of performance, pretreatment standards, standards for toxic substances, and other standards have been or are to be established; and to set forth…

A. The following categories and classes of discharges are covered by this Chapter. Sand and Gravel Extraction LAC 33:IX.705 Sugar Processing LAC 33:IX.707 Exploration for and Production of Oil and Natural Gas LAC 33:IX.708 Miscellaneous Small Dischargers LAC 33:IX.709 Secondary T…

A. Applicability. The provisions of this Section apply to the discharge of process and mine dewatering wastewater pollutants or pollutant properties associated with the extraction of sand and gravel, including "pit run" operations, dirt pits, etc., from natural deposits. Without …

A. Applicability. The effluent limitations, standards of performance, pretreatment standards, and other provisions of this Section are applicable to pollutants and pollutant properties in discharges of wastewaters resulting from the production of cane sugars, both raw sugar and r…

A. Applicability. The provisions of this Section are applicable to discharges of wastewater associated with oil and natural gas exploration and production activities. B. Definitions. The following definitions apply to terms used in this Section. Definitions of other terms and mea…

A. Applicability. The provisions of this Part are applicable to discharge of wastewater pollutants or pollutant properties from the categories of small dischargers or facilities set forth herein and represent all levels of pollution control, including the best practicable control…

A. Applicability. This Section provides information on the level of effluent quality attainable through the application of secondary or equivalent treatment. B. Definitions. The following definitions are applicable to terms used in this Section. Definitions of other terms and mea…

A. Applicability. The effluent limitations and other provisions of this Section are applicable to discharges of wastewater associated with the production activities of bleached kraft pulp and paper mills. B. Definitions Chlorine-Bleaching Pulp and Paper Mill Dischargers―pulp and …

A. The department shall develop and adopt an Election Expense Manual that shall be utilized by clerks of court, registrars of voters, parish boards of election supervisors, and other sources (e.g., law enforcement officers) as needed to determine eligibility of reimbursement and/…

A. The Election Expense Manual shall clearly set forth a listing of expenses for clerks of court which are authorized for reimbursement and/or payment, and a listing of expenses for which advance approval by the Secretary of State is required, and a listing of unauthorized expens…

A. The Election Expense Manual shall clearly set forth a listing of expenses for registrars of voters which are authorized for reimbursement and/or payment, and a listing of expenses for which advance approval by the Secretary of State is required, and a listing of unauthorized e…

A. The Election Expense Manual shall clearly set forth a listing of expenses for the parish boards of election supervisors which are authorized for reimbursement and/or payment, and a listing of expenses for which advance approval by the Secretary of State is required, and a list…

A. All requests for reimbursement or payment of expenses shall be submitted to the department no later than 60 days following an election or the transaction. B. If the request for reimbursement or payment is not received within this 60 day period, the department may notify the ap…

A. All employees shall meet the requirements of Part I, §117.A, B of this title, Employee Health and Chapter 2, The Control of Diseases, of the State Sanitary Code. The employee shall report information to the person in charge about their health and activities as they relate to i…

A. Intent of Program. The intent of the program is to stimulate employment for residents in depressed areas of the state that are designated as enterprise zones by providing tax incentives to a business hiring from these areas. B. Description of Program. The Louisiana Enterprise …

A. Eligibility 1. This program is available to a Louisiana business that will: a. create jobs. Create permanent full-time net new jobs that are at least equal to the lesser of: i. five jobs, created within the first two years of the contract period; or ii. the number of jobs equa…

Act 423—Act 423 of the 2013 Regular Session of the Louisiana Legislature Act 18—Act 18 of the 2016 First Extraordinary Session of the Louisiana Legislature Affiliate⎯ 1. any business entity that is: a. controlled by the business; b. a controlling owner of the business; c. control…

A. When determining program eligibility, compliance, computation of job tax credits, sales and use tax rebates or investment tax credits, the department shall employ the following methodology. 1. Program Eligibility and Compliance a. When calculating whether 50 percent of employe…

A. Materials that are permanently installed at the project site during the project period are eligible for sales and use tax rebates. B. Materials that originate from a contractor or subcontractor's inventory and are permanently installed at the project site during the project pe…

A. The department shall only allow submission of information electronically using Fastlane or any other electronic data submittal program provided by the department. B. Electronic documents will be accepted by the department in satisfaction of the requirements of department regul…

A. An annual employee certification report (ECR) must be filed with the business incentive services by May 31 on all active contracts validating program compliance. An ECR fee of $250 shall be submitted with the report. Failure to file may result in contract cancellation. One ext…

A. The board shall not accept an application from an applicant which performs essentially the same job at the same or new location but for a different ownership in order to qualify for the benefits of this Chapter. New jobs tax credits shall not be generated by those persons whet…

A. An advance notification form, and a $250 fee, shall be filed with business incentive services prior to the beginning of the project. All incentives for the same project must be indicated on one advance notification and be identified by one project number. Internet filing of th…

A. An application for an enterprise zone contract, and the required fee, must be filed with Business Incentives Services, on the form prescribed, within three months after the project ending date. Internet filing of the application may be made at the department’s website. Upon re…

A. Business Incentive Services shall forward the application with its recommendation to the secretary of the Louisiana Department of Revenue and the secretary of the Louisiana Department of Economic Development for their review and recommendations. The secretaries of the Departme…

A. Business Incentive Services shall present an agenda of applications to the board with recommendations based upon its findings. B. Each business or its representative will be notified of the board meeting date at which its application will be considered. The business should hav…

A. Upon approval of the application, the board shall enter into a contract with the business for the benefits allowed by this Chapter. The business must execute its portion of the contract and return it to Business Incentive Services as follows. 1. For projects with contract effe…

A. Within six months after the project ending date or the governor’s signature on the contract, whichever is later, the business shall file with business incentive services, on the prescribed form, a project completion report and an affidavit of final cost. A project completion r…

A. The investment tax credit is earned in the year in which the project is placed in service, and is based upon all qualified capitalized expenditures related to the project as of the date it is placed in service, regardless of whether the actual time period involved exceeds 30 m…

A. The Enterprise Zone Program contract will not authorize the business to make tax exempt purchases from vendors. The Department of Revenue will advise the business on the proper procedures to obtain the state sales and use tax rebate. The request for rebate of sales and use tax…

A. Businesses that have satisfied their Louisiana income tax and/or franchise tax liability by applying jobs tax credits earned under this Chapter shall file the same forms and tax returns with the Department of Revenue that are required if no jobs tax credit were claimed. Each a…

A. On the initiative of the board upon notice or a written complaint of violation of the terms of the statutes, rules or the contract, the board or its representative shall determine if a full investigation should be made. The board shall have full authority for such investigatio…

A. Advance notifications, applications, and affidavits of final cost are not deemed to be filed until all information requested on the form and the required fees are received by LED. Processing fees for advance notifications, applications, or annual certifications that have been …