Louisiana Administrative Code

A. Upon selection of an applicant to receive a loan, the department will prepare and execute a loan agreement with the applicant. The loan agreement will provide for: 1. the loan term; 2. the repayment schedule; 3. the interest rate; 4. provisions in case of default; 5. a cost-sh…

A. The applicant must maintain complete financial and other records as required in the loan application and loan agreement, and make them available promptly to the department upon request as provided in Subsection B of this Section. Financial records must account for and record c…

A. The Louisiana Economic Development and Gaming Corporation (the "corporation") was formed pursuant to R.S. 4:601 et seq., which is entitled The Louisiana Economic Development and Gaming Corporation Act (hereafter referred to as the "Act"). The Act directed the corporation to ad…

A. Number and Classes of Directors. All of the corporate powers of the corporation shall be vested in, and the business and affairs of the corporation shall be administered by the board which consists of nine members, as more specifically set forth in the Act. The governor shall …

A. Corporation President. The president of the corporation shall be appointed by the board subject to the approval of the governor. Should the governor refuse to approve the appointment of the president by the board, then the board shall submit another name. The person whose appo…

A. Fiscal Year. The fiscal year of the corporation shall begin on July l and end on June 30 of each year. B. Checks, Drafts, Notes, etc. All checks, drafts or other orders for the payment of money, and notes or other evidences of indebtedness, issued in the name of the corporatio…

A. Generally. In accordance with R.S. 4:620 and 659, the board has adopted and shall adhere to the following special procedures relating to the adoption and promulgation of rules, bylaws and articles of incorporation. 1. No less than five and no more than 30 days after the board …

A. Hearings 1. The board or the ethics committee established by the board shall not impose any penalty for violation of the corporation rules of conduct without a hearing and after reasonable notice informing such person or entity of: a. the date, time and place of such hearing; …

A. Application. The procedures stated in this Section shall apply to an appeal by a casino gaming operator, gaming operator, distributor, licensee, permittee, under contractor, or applicant or other person or party of a corporation adjudication, decision or determination rendered…

B. Early and periodic screening, diagnosis and treatment personal care services must be prescribed by a licensed practitioner within the scope of their practice initially and every 180 days thereafter (or rolling six months) and when changes in the plan of care occur. C. Local ed…

A. The following medically necessary services provided by local education agencies (LEAs) are reimbursable when included on a beneficiary’s individualized service plan (IEP), a section 504 accommodation plan, an individualized health care plan, or a medical need based written pla…

A. Cost Reporting. Settlement payments for EPSDT school-based medical direct, therapy, behavioral health, and PCS services shall be based on the most recent school year’s actual costs as determined by desk review and/or audit for each LEA provider. 1. Each LEA shall determine cos…

D. Service Exclusion. Transportation services are not covered if performed for educational purposes (e.g., academic testing) or, as the result of the assessment and evaluation, it is determined the service is not reflected in an IEP. Medicaid does not reimburse for social or educ…

A. A special transportation trip is only billable to Medicaid on the same day that a Medicaid-eligible child is receiving a Medicaid Service included in the child's individualized service plan (IEP). Transportation shall be provided on a specially adapted bus. The need for transp…

A. Medically necessary specialized transportation that is included on the student’s IEP, provided by LEAs to beneficiaries under age 21 is reimbursed based on the most recent school year's actual cost as determined by desk review and/or audit for each LEA provider. Each LEA shall…

A. General provisions shall be followed in accordance with

A. The following school-based personal care services shall be covered: 1. basic personal care, toileting, diapering, and grooming activities; 2. assistance with bladder and/or bowel requirements or problems, including helping the child to and from the bathroom, but excluding cath…

A. Cost reporting will be handled in accordance with §9505.A. B. For the personal care services, the participating LEAs’ actual cost of providing the services shall be claimed for Medicaid federal financial participation (FFP) based on the following methodology for employees/vend…

A. The term year when appearing in the term best year of service, under R.S. 11:3386 shall mean any 12-consecutive month period commencing on any day and date preceding the firefighter's retirement that results in the highest average compensation. B. The term years when appearing…

A. Under no circumstances shall the terms average compensation and average salary be interpreted to include more than one annual excess millage payment in any given year. B. Under no circumstances shall a different year be utilized for purposes of calculating the value of the dif…

A. Average compensation, as referenced in R.S. 11:3386 for purposes of identifying the best year of service, and in R.S. 11:3377A, for purposes of calculating the benefit attributable to the last year of service, shall mean the monthly base pay (including regularly paid millage),…

A. Permissible Challenges. The office only allows challenges on the following grounds: 1. the identification of eligible community anchor institutions; 2. community anchor institution BEAD eligibility determinations.; 3. BEAD eligibility determinations for existing broadband serv…

A. It is the purpose of this regulation to establish minimum standards for reporting criminal dispositions and updating criminal history records to include such dispositions. It is intended that this regulation supplement and reinforce the LCJIS Complete Disposition Reporting Sys…

A. Every affected agency shall report dispositions (as defined in §317) which occur as a result of a transaction initiated by such agency within 90 days of the occurrence of the disposition. Dispositions shall be reported as required by the Louisiana Criminal Justice Information …

A. Every affected agency shall establish procedures for updating criminal history records using disposition data which shall be distributed by the Louisiana Criminal Justice Information System.

A. Every affected agency shall establish procedures providing for a minimal external search for a disposition prior to disseminating criminal history record information relative to a specific arrest or charge when it appears from the nature of the arrest or charge that a disposit…

A. Faculty of Other Universities. Contracts between the issuing university and a faculty member of any other university shall be subject to the policies and procedures promulgated by each respective university and the management boards having authority over the respective institu…

A. Elements of the Lease 1. At the initiation of the lease, DOTD's real estate section will estimate the fair market lease value of the property. That value will be utilized in determining the amount charged as a rental fee. At the conclusion of a five-year term, the market value…

A. OGB shall be responsible for preparing and transmitting to each participating employer a monthly invoice premium statement delineating the enrolled employees of that agency as determined by the employer, each enrollee’s class of coverage, total amount of employer and employee …

A. Credit adjustments for premiums paid on behalf of enrollees whose coverage under an OGB plan of benefits is terminated by reason of termination of employment may not be made by the participating employer after reconciliation of the second invoice following the date of terminat…

A. If any participating employer fails to remit, in full, both the employer and employee contributions to OGB within 30 days after receipt of the monthly invoice premium statement, then at the request of OGB, the state treasurer shall withhold from state funds due the participati…

A. For any person who is an active employee, as defined by R.S. 42:808 or OGB rule, and who does not participate in an OGB plan of benefits before January 1, 2002, but subsequently enrolls in an OGB plan of benefits, or any person who commences employment with an OGB participatin…

A. Employees who retire on or after July 1, 1997, and who are not rehired retirees in a benefit-eligible position, shall receive a reduced premium rate when enrolled in Medicare Parts A and B.

A. Purpose. It is the purpose of this regulation to establish emission standards on smoke. B. Control of Smoke. Except as specified in LAC 33:III.1105, the emission of smoke generated by the burning of fuel or combustion of waste material in a combustion unit, including the incin…

A. The emissions of smoke which passes onto or across a public road and creates a traffic hazard by impairment of visibility as defined in LAC 33:III.111 or intensifies an existing traffic hazard condition is prohibited.

A. The emission of smoke from a flare or other similar device used for burning in connection with pressure valve releases for control over process upsets shall be controlled so that the shade or appearance of the emission does not exceed 20 percent opacity (LAC 33:III.1503.D.4, T…

A. Opacity shall be determined using Method 9 of 40 CFR Part 60, Appendix A. B. As an alternative to the method set forth in Subsection A of this Section, an owner or operator may elect to use a continuous opacity monitoring system (COMS) meeting the requirements outlined in 40 C…

A. Reserved B. The opacity standards set forth in LAC 33:III.1101 do not apply to the following: 1. combustion units when combusting only natural gas, carbon monoxide, hydrogen, and/or other gaseous fuels with a carbon to hydrogen molecular ratio of less than 0.34 (e.g., CH4 equa…

A. Purpose. It is the purpose of this Section to control outdoor burning of waste or other combustible material. B. Outdoor Burning Prohibited. No person shall cause or allow the outdoor burning of waste material or other combustible material on any property owned by him or under…

Any person claiming exclusion from the application of this Chapter under this provision shall apply to the administrative authority for exclusion in accordance with R.S. 30:2056 of the Act. The applicant shall furnish such information as the administrative authority may reasonabl…

A. In order to calculate Louisiana gross income, R.S. 47:287.71 requires modifications be made to federal gross income. R.S. 47:287.71(B)(7) provides that exclusions from Subpart F must be taken into account when computing Louisiana gross income. Included in the exclusions from g…

A. General. R.S. 47:287.82 provides that otherwise deductible interest expenses and costs, intangible expenses and costs, and management fees directly or indirectly paid to a related member shall be added back to the corporation’s gross income. B. Exceptions. The taxpayer shall m…

A. General. R.S. 47:287.83 provides that federal income tax levied on net income upon which no Louisiana income tax has been incurred, or upon which, for any reason whatsoever, no Louisiana income tax will be paid, is not deductible. B. Federal Alternative Minimum Tax. Federal al…

A. Allocation of Items of Income and Loss. R.S. 47:287.93 provides that items of gross allocable income or loss shall be allocated directly to the state or states within which such items of income are earned or derived. The statute attributes every item of gross allocable income …

A. General 1. From the total gross apportionable income there shall be deducted all expenses, losses and other deductions except federal income taxes, allowable under this Chapter, which are directly attributable to such income, and there also shall be deducted a ratable portion …

A. General. R.S. 47:287.95 provides for an apportionment percent that is to be applied to the taxpayer's total net apportionable income in determining the Louisiana net apportionable income. Specific formulas are prescribed for air, pipeline, other transportation businesses, and …

A. General. R.S. 47:287.95(L) provides for the inclusion in the numerator of the sales factor of sales other than sales of tangible personal property. B. Market-Based Sourcing. Sales other than sales of tangible personal property are sourced to Louisiana if and to the extent that…

A. General sourcing rule for sales of tangible personal property. Generally, for purposes of determining a taxpayer’s Louisiana Apportionment Percent, sales of tangible personal property are sourced to the location where the tangible personal property is ultimately received by th…

A. Improperly Reported Item of Income. R.S. 47:287.442(A) does not relieve a taxpayer of the responsibility of filing a true and correct return and immediately correcting any errors which are discovered after the return is filed. If an error is discovered, it is the obligation of…

A. Generally, organizations meeting the qualifications included under I.R.C. Sections 501 and 401(a) are exempt from federal and Louisiana income tax liability. B. However, organizations meeting the qualifications under I.R.C. Sections 501 and 401(a) are not exempt from taxation …