Louisiana Administrative Code

A. Purpose. This Chapter provides the form to be used by a credit card issuer for the registration of its intent to engage in the solicitation of students on college campuses. B. Definitions. The definitions for the terms utilized in this Chapter are the same as those provided fo…

A. The office shall require that grant recipients offer the proposed advertised minimum download and minimum upload speeds of at least 100:20 Mbps. B. Grant recipients that have offered broadband service to at least one thousand consumers for a period of at least five consecutive…

A. Grant recipients shall submit to the office a monthly report for each funded project for the duration of the agreement. The report shall include reporting requirements selected at the discretion of the office. Such reporting requirements, once selected, shall be consistently a…

A. The Division of Administration shall be the designated agency for receipt and disbursement of state and federal funds intended for the state for broadband expansion or allocated by the state for broadband expansion. B. All federal grant funds received by the state through the …

A. A grant recipient shall forfeit the amount of the grant received if it fails to perform, in material respect, the obligations established in the agreement. B. Grant recipients that fail to provide the minimum advertised connection speed and cost at the advertised rate shall fo…

A. Grant recipients are subject to audit or review by the U.S. Department of the Treasury Inspector General and Government Accountability Office. B. Grant recipients shall not deny benefits or services, or otherwise discriminate on the basis of race, color, national origin (inclu…

A. When notice to Louisiana citizens is required pursuant to R.S. 51:3074, the person or agency shall provide written notice detailing the breach of the security of the system to the Consumer Protection Section of the Attorney General's Office. Notice shall include the names of a…

A. Introduction. R.S. 6:290, 6:793, and 6:1310, amended by Act Number 530 of the 2001 Legislative Session, requires at least once in each year every state bank, savings bank, and savings and loan association (each hereafter referred to as "institution") to cause its books, record…

Agreed-Upon Procedures/State Required Examination Report―the fourth type of annual external audit program allowable under the Federal Regulatory Agencies' Interagency Policy Statement on External Auditing Programs of Banks and Savings Associations. If an audit committee chooses t…

A. Asset Accounts 1. Cash, Cash Items, Clearings, and Exchanges (Including Automatic Teller Machines and Related Settlement Accounts) a. Count cash on a test basis and reconcile totals with the general ledger account. b. Balance all categories of cash items and reconcile totals t…

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 …

A. A municipality or parish requesting the relocation of an enterprise zone must provide valid reason for requesting the move and must have the approval of the board. B. The residents of originally designated enterprise zone may qualify as part of the 35 percent residency require…

A. A business may appeal an action of the board by submitting its appeal along with any necessary documentation to business incentives services no later than 90 days after the board action. The appeal shall not be considered by the board less than 30 days after submission.

A. No political subdivision shall charge any fees or require any employment practices which conflict with state law as a precondition to authorize tax benefits under this Chapter.

2. The commissioner hereby establishes the following categories and subcategories of certification for commercial applicators. NOTE: The classifications in this Subsection reflect national categories established by EPA. a. Agricultural Pest Control (category 1). This category inc…

A Examinations for certification will be given during office hours upon request of the applicant, in Baton Rouge, at the division, at any district office of the department, or at any location approved by the director. B. The minimum score necessary for successful completion of ex…

A. Certification for private applicators shall be issued only after the applicant has satisfactorily passed an examination or has satisfactorily completed a training course that meets or exceeds the standards for certification of private applicators pursuant to 40 CFR §171.105 an…

a. If the expired certification was granted based on a reciprocal agreement, the applicator shall have to take the certification exams administered by LDAF. E. The commissioner shall issue a certification card to each commercial applicator showing the categories or subcategories …

A. Examinations for certification for pesticide salespersons will be given upon request of the applicant in Baton Rouge, at the division, or at any district office of the department. Each person who has been certified as a pesticide salesperson, and whose certification has not be…

A. Each application for Agricultural consultant shall be in writing and shall be on forms prescribed by the commissioner. B. The agricultural consultant application experience requirements shall be substantiated by a notarized statement from the person who was responsible for the…

A. Every owner-operator of a pesticide application business must have a current license issued by the commissioner before making any applications of pesticides. B. No person required by the provisions of R.S. 3:3243 to be licensed by the commissioner shall be licensed as an owner…

A. Pesticide dealers must be licensed by the commissioner prior to making any sale of restricted use pesticides. B. No person shall be licensed as a pesticide dealer unless such person: 1. holds a current pesticide salesperson certification; 2. employs at least one person who hol…

A. No person shall be licensed as an agricultural consultant unless such person: 1. is currently certified as an agricultural consultant; or 2. employs a person currently certified as an agricultural consultant. B. No person shall make pesticide recommendations for a fee unless: …

A. The Department of Agriculture and Forestry, Office of Forestry, shall, under the direction of the state forester, provide private landowners with assistance in the management of their forestlands. 1. Basic Services ($300 minimum charge)⎯performed on an as-requested basis in al…

A. These procedures are in response to the Federal "Electronic Signatures in Global and National Commerce Act" (e-sign) effective October 1, 2000. E-sign applies only to the use of electronic records and signatures in interstate or foreign commerce. These rules may be referred to…

A. State agency transactions that are not governed by the Electronic Signatures in Global and National Commerce Act, PL 106-229, hereinafter referred to as the "e-sign," are not subject to these procedures. B. State agency transactions that have electronic record and signature te…

A. This Section applies to all written electronic communications which are sent to a state agency over the Internet or other electronic network or by another means that is acceptable to the state agency, for which the identity of the sender or the contents of the message must be …

A. The following words and terms, when used in this Section, shall have the following meanings unless the context expressly indicates otherwise. Asymmetric Cryptosystem―a computer-based system that employs two different but mathematically related keys with the following character…

A. For a digital signature to be valid for use by a state agency, it must be created by a technology that is accepted for use by the Division of Administration pursuant to guidelines listed in §711 of this document.

A. The technology known as Public Key Cryptography is an acceptable technology for use by state agencies, provided that the digital signature is created consistent with the following. 1. A public key-based digital signature must be unique to the person using it. Such a signature …

A. Any person may, by providing a written request that includes a full explanation of a proposed technology which meets the requirements of §709 in this rule, petition the Division of Administration to review the technology. If the Division of Administration determines that the t…

A. The purpose of these rules is to: 1. establish eligibility requirements of the Louisiana Agricultural Workforce Development program; 2. establish eligibility requirements for agricultural businesses and interns for participation in the program; 3. establish application process…