Louisiana Administrative Code

A. The maximum moisture in all pet foods shall be guaranteed and shall not exceed 78 percent or the natural moisture content of the constituent ingredients of the product, whichever is greater. Pet foods such as those consisting principally of stew, gravy, sauce, broth, juice or …

A. An artificial color may be used in a pet food only if it has been shown to be harmless to pets. The permanent or provisional listing of an artificial color in the United States Food and Drug Regulations as safe for use, together with the conditions, limitations and tolerance, …

A. For the purpose of R.S. 3:1396(1), the terms poisonous or deleterious substances include but are not limited to the following: 1. soybean meal, flakes or pellets or other vegetable meals, flakes or pellets, which have been extracted with trichlorethylene or other chlorinated s…

A. Each application for registration of pet food with the commission shall be accompanied by a registration fee of $40. B. Each registrant filing a label for pet food with the commission shall pay to the commission a labeling fee of $10 per label. C. Registration shall expire on …

A. For the purpose of assessing penalties for protein deficiencies in pet foods, as provided for in R.S. 3:1400(A)(1), the value of crude protein will be updated each quarter. B. The value of crude protein in pet food will be calculated as follows. 1. The quarterly average price …

A. The commission adopts the definitions of R.S. 3:1381 and 1391 and those that appear in §101.F this Chapter. B. The commission adopts the definitions and quality standards for recycled animal waste products as printed in Section 74 of the Official Publication of the Association…

A. No person shall sell, offer or expose for sale or distribute, in this state, any processed animal waste product intended, promoted, represented, advertised or distributed for use as a commercial feed unless he has registered with the commissioner, as specified in R.S. 3:1393. …

A. General registration of a processed animal waste product shall be refused if: 1. applicant or the processed animal waste product is determined to be in violation of any state or federal statute or state agency rule or regulation affecting or relating to the sale of commercial …

A. The label, tag or label invoice accompanying shipments of animal waste products shall contain all information as required by the official feed rules and regulations. B. In addition, it shall include the following information, in the list of guarantees, in the following order, …

A. The purpose of the sampling and testing requirements of this Section shall be to determine the presence of harmful materials or biological contaminants and to assure compliance with the quality standards in §143 of these regulations and R.S. 3:1396. B. Any person seeking or re…

A. Any person seeking or receiving registration of any processed animal waste product shall keep for a period of two years, accurate records of: 1. all sources of raw materials and date acquired, including information on drugs and pesticide usage; 2. all production output, includ…

A. Fees for processed animal waste products shall be the same as for other animal feeds as set forth in R.S. 3:1401 and §121 of the official feed rules and regulations.

A. Penalties for processed animal waste products will be the same as penalties for other animal feeds as set forth in R.S. 3:1400 and §123 of the official feed rules and regulations.

A. A registrant shall be placed on probation by the commission when 25 percent of the official samples taken from a single registrant during one complete fiscal year are found to be deficient, provided that a minimum of six samples and at least 2 percent of the total tonnage sold…

A. Subject to an adjudicatory hearing, the commission may cancel the registration of any registrant who fails to reduce the overall deficiency of his product to less than 20 percent by the end of the year of probation. B. Upon proper hearing, the commission may cancel the registr…

A. If the registrant, or his agent, objects to the manner in which an agricultural inspector takes a sample, the registrant or his agent shall make his objections known immediately to the inspector. B. If the registrant, or his agent, and the agricultural inspector who is taking …

A. When a registrant, or his agent, disagrees with a finding of deficiency or a calculation of a penalty resulting from a finding of deficiency, he shall register his complaint, in writing, with the director of Agricultural Chemistry Programs within 10 days of the date of the rep…

A. Any registrant who is placed on probationary status may appeal his probation at any time by submitting to the commission a written statement on the basis of his appeal and a written request for a hearing on the matter. B. A request for a hearing on appeal from probationary sta…

A. The commission shall not cancel a registrant nor deny a renewal of registration without an adjudicatory hearing. B. When the commission determines that just cause may exist to cancel or deny renewal or registration, the commission shall give written notice to the registrant of…

A. Information concerning the amount of feed sold and the business practices of registrants which is obtained from tonnage reports shall be kept confidential and shall not be revealed to the public or to other registrants by the commission, the commissioner, nor any employee of t…

A. Communication Cable Installation on Highway Structures EDSM Number IV.2.1.8 1. Purpose. To establish policy and procedure for the installation of cable for communication systems on highway structures. 2. Background. Louisiana R.S. 36:504(B)(1)(d) allows the Department of Trans…

A. Funds appropriated by the legislature to the Community and Technical Colleges Investment Fund are available exclusively to the Louisiana Workforce Commission for use in efforts to ensure the responsiveness of state community and technical colleges toward meeting the needs of L…

Applicant―the community or technical college requesting funds under this program from the workforce commission, in order to provide training in partnership with one or more employers. Award―funding approved under this program for approved activities. Awardee―an applicant receivin…

A. An applicant shall be eligible for training funds if it is a public community college, technical college or a consortium of two or more community and/or technical colleges that develops a partnership with one or more employers for the purpose of designing or redesigning traini…

A. Applicants must incorporate the goals of the workforce commission into their training program design and operation. The workforce commission's adopted goals focus on a workforce system that will become: 1. customer focused; 2. performance based; 3. market driven; 4. streamline…

A. The workforce commission will provide a standard form for use by applicants. The application form will contain, but not be limited to, detailed descriptions of the following: 1. a description of the process that will be used by the community/technical college(s) and the employ…

A. Applicants must submit their completed application to the workforce commission. Submitted applications will be reviewed and evaluated by a committee of the workforce commission and by staff. The applicant and the employer partner(s) may be required to present orally the concep…

A. Award Contract 1. A contract will be executed between the workforce commission and the awardee. The contract will specify the goals and objectives expected and the compliance requirements. 2. The workforce commission staff will monitor the progress of the training. 3. The work…

A. Information of the Department of Social Services pertaining to financial assistance programs may be released in accordance with the federal laws and regulations governing the release of information of the Financial Assistance Programs. B. Applicable federal laws include: 1. So…

A. Applications for assistance and information contained in case records of clients of the Division of Family Services of the Louisiana Health and Human Resources Administration shall be confidential and it shall be unlawful for any person to solicit, disclose, receive, make use …

A. The power of local and state governments to tax real and personal property is contained within the constitution of the state of Louisiana. The broad constitutional principles are clarified in the revised statutes of the state of Louisiana. These statutes are further clarified …

A. Assessments. Property subject to ad valorem (property) taxation shall be listed on the assessment rolls at its assessed valuation, which, except as provided in §101.C and §101.F, shall be a percentage of its fair market value. The percentage of fair market value shall be unifo…

A. In addition to the homestead exemption provided for in Section 20 of Article VII of the constitution, the following property and no other shall be exempt from ad valorem taxation: 1. public lands; other public property used for public purposes; 2. property of a nonprofit corpo…

A. The Louisiana Constitution establishes the basic principle in the following cases but each case requires statutory clarification. 1. Fair market value shall be determined in accordance with criteria which shall be established by law and which shall apply uniformly throughout t…

A. The Revised Statutes, in accordance with the constitutional principles heretofore mentioned, provide additional standards and principles to be abided by in establishing the methods and procedures for taxing property. B. The Louisiana Tax Commission must promulgate and adopt al…

Fair Market Value⎯the price for property which would be agreed upon between a willing and informed buyer and a willing and informed seller under usual and ordinary circumstances; it shall be the highest price estimated in terms of money which property will bring if exposed for sa…

A. The criteria for determining fair market value shall apply uniformly throughout the state. Uniform guidelines, procedures and rules and regulations as are necessary to implement said criteria shall be adopted by the Louisiana Tax Commission only after public hearings held purs…

A. Assessment Date. Assessments shall be made on the basis of the condition of things existing on the first day of January of each year (R.S. 47:1952). For purposes of determining exemptions in Orleans Parish, the status of property as of August 1 of each year shall be determinat…

Property―includes every form, character and kind of property, real, personal and mixed, tangible and intangible, corporeal and incorporeal, and every share, right, title or interest in such property (R.S. 47:1702).

Real Estate or Immovable Property―includes not only land, city, town and village lots, but all things thereunto pertaining, and all structures and other appurtenances thereto, as pass to the vendee by the conveyance of the land or lot (R.S. 47:1702).

Personal Property or Movable Property—includes all things other than real estate which have any pecuniary value, all moneys, credits, investments in bonds, stocks, franchises, shares in joint stock companies or otherwise (R.S. 47:1702 and R.S. 47:2322). 1. Personal property shall…

A. The assessor may use self-reporting forms, as approved and adopted by the Louisiana Tax Commission or its successors, to gather data necessary to determine fair market value. A self-reporting form shall be returned to the assessor by the first day of April, or 45 days after re…

A. Forms for use in reporting personal property including, but not limited to, inventory, furniture and fixtures, machinery and equipment, and other taxable property, shall be approved and adopted by the Louisiana Tax Commission or its successor after adequate public notice and h…

A. Real property, as defined in R.S. 47:2322, shall be reappraised and reassessed at least every four years. B. Personal property, as defined in R.S. 47:2322, shall be reappraised and reassessed every year. C. Incorporeal real or immovable property, as defined in R.S. 47:2322 and…

A. Listing and Assessing of Notes and Indebtedness 1. All credits, including open accounts, bills receivable, judgments and all promissory notes, not exempt, shall be assessed at the personal property ratio. Valuation shall be at an average of the capital employed in the business…

A. Timeshare property shall be assessed as a single entity unless the property is subject to the Louisiana Condominium Act. The statute further provides that the managing entity shall have the responsibility for collecting and paying the taxes. Further, a timeshare unit subject t…

HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 15:1097 (December 1989).

HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 12:36 (January 1986), LR 15:1097 (December 1989), LR 17:1213 (December 1991), amended by the Department of Revenue, Tax Commission, LR 24:478 (March 1998),…

A. It is the intent of the state to accept payment of any obligation including, but not limited to, taxes, fees, charges, licenses, service fees or charges, fines, penalties, interest, sanctions, stamps, surcharges, assessments, obligations or any other similar charges by credit …

A. For the purpose of this Chapter, the following shall mean: Application―formal request for a loan from the fund for the payment of fiscal administration costs. Court―the state district court ordering the independent fiscal administration of the political subdivision and appoint…