Louisiana Administrative Code

A. Every corporation subject to the provisions of Part II.A of Chapter 1 shall, for the purpose of enabling the secretary to determine the correct amount of income subject to tax, keep such permanent books of account or records, including inventories, as are sufficient to establi…

A. General Rules. Every corporation deriving income from Louisiana sources shall file a return on forms secured from the secretary or by electronically filing a return, unless expressly exempt from the tax. The first return and the last return of a corporation are returns for a f…

A. Notice. As soon as the secretary receives notice that a person is acting in a fiduciary capacity, such fiduciary must, except as otherwise specifically provided, assume the powers, rights, duties, and privileges of the taxpayer with respect to the income tax imposed by Part II…

A. Only those reasonable costs which are in support of the activities in the approved CSBG subgrant and are included in the subgrant are allowable. A cost is reasonable if in its nature or amount does not exceed that which would be incurred by a prudent person under the circumsta…

A. CSBG funds shall not be used for the following costs: 1. any activity which consists of lobbying and/or political activities; 2. any activity to provide voters and prospective voters with transportation to the polls in connection with an election or any voter registration acti…

A. CSBG funds may be used for the following activities only if prior written approval has been received from the Department of Labor: 1. subcontracts and third party agreements for professional, consulting, and personal services including legal, and accounting services, etc; 2. a…

A. This Chapter sets forth the standards and procedures for the creation and management of cultural products districts, also called cultural districts, which may be used by local governing authorities as a mechanism for community revitalization through the creation of hubs of cul…

A. The following definitions shall apply for purposes of this Chapter, unless specifically defined otherwise. Assistant Secretary—the Assistant Secretary of the Office of Cultural Development, Department of Culture, Recreation and Tourism. Cultural Products District or Cultural D…

D. The department shall inform the local governing authority whether the proposed boundary change has been approved as proposed or has been returned with no action. E. Within 30 days of the local governing authority's receipt of the decision of the department, acting through the …

A. The assistant secretary shall evaluate the proposed cultural district to determine whether it meets the mandatory criteria set forth in R.S. 47:305.57. B. If the proposed district meets the mandatory criteria, the assistant secretary shall then evaluate the potential of the pr…

A. The department, through the assistant secretary, will notify the local governing authority in writing whether the proposed cultural district has been certified as proposed, has been certified with amendments, or has been returned with no action. B. The effective date of the ce…

A. By January 31 of each year, the local governing authority shall prepare and submit to the department an annual report on the impact of the certified cultural district with regard to the purposes of the creation of a cultural district. This reporting requirement begins at least…

A. Effective on the first day of the month following certification of the cultural district, sales and use taxes imposed by the state of Louisiana or any of its political subdivisions shall not apply to the sale of original, one-of-a-kind works of art from an established location…

A. Following adequate public notice and a period for public comment, a local governing authority may submit to the department an application to amend the boundaries of an established cultural district. B. Applications shall be submitted in accordance with the timetable and in the…

A. Following adequate public notification and a period for public comment, a local governing authority may terminate the existence of an established cultural district by resolution or ordinance. B. At a minimum, the local governing authority shall publish notice of its intent to …

A. The department may initiate procedures to revoke certification of a cultural district under the following circumstances: 1. the local governing authority fails to submit the required reports and documentation set forth in this Chapter; 2. the local governing authority fails to…

A. An owner or operator may satisfy the requirements of LAC 33:XI.1107 by establishing a trust fund that conforms to the requirements of this Section. The trustee shall be an entity that has the authority to act as a trustee and whose trust operations are regulated and examined b…

A. An owner or operator using any one of the mechanisms authorized by LAC 33:XI.1113, 1117, or 1119 shall establish a standby trust fund when the mechanism is acquired. The trustee of the standby trust fund shall be an entity that has the authority to act as a trustee and whose t…

A. An owner or operator may substitute any alternate financial assurance mechanisms as specified in this Chapter, provided that at all times he or she maintains an effective financial assurance mechanism or combination of mechanisms that satisfies the requirements of LAC 33:XI.11…

A. Except as otherwise provided, a provider of financial assurance may cancel or fail to renew an assurance mechanism by sending a notice of termination by certified mail to the owner or operator. 1. Termination of a guarantee, a surety bond, or a letter of credit may not occur u…

A. An owner or operator shall submit to the Office of Environmental Assessment the appropriate forms listed in LAC 33:XI.1133.B documenting current evidence of financial responsibility as follows. 1. The owner or operator shall submit the appropriate forms within 30 days after th…

A. Owners or operators shall maintain evidence of all financial assurance mechanisms used to demonstrate financial responsibility under this Chapter for an underground storage tank until released from the requirements of this Chapter under LAC 33:XI.1137. An owner or operator sha…

A. The Department of Health and Human Resources, through negotiating sessions with parties before the special master in the Gary W. case, agreed to disseminate behavior management policies interactive of those outlined in the Principal Order of Gary W. et al vs. State of Louisian…

Active Physical Restraints―any device which acts to limit or restrict mobility of an individual's body or body part or parts excepting those devices specifically prescribed by a physician for bracing or for therapeutic positioning. Examples of active physical restraints include p…

A. (3.8) The medication prescribed for each child (classmember) shall be noted in his records. At least monthly the attending physician shall review the drug regimen of each child (classmember) under his care. All prescriptions shall be written with a termination date, which shal…

A. (3.11) No child (classmember) shall be placed alone in a locked room, either as punishment or for any other purpose. Legitimate "time out" procedures may be utilized under close and direct professional supervision. DHHR interprets this requirement as applicable to prescription…

A. (3.13) Physical restraints shall be employed only when absolutely necessary to protect the child (classmember) from injury to himself or to prevent injury to others. Restraints shall not be employed as punishment, for the convenience of staff, or as a substitute for a treatmen…

A. Each office will immediately notify its employees and those service providers for whom it has funding authority of the following. 1. The use of active physical restraints except as provided for in the Gary W. Court Order is strictly prohibited by DHHR. 2. The use of medication…

A. HACCP systems are science-based systems used to ensure that food safety hazards are controlled to prevent unsafe food from reaching the consumer. B. HACCP Definitions Centralized Deviation Log—a centralized log or file identifying data detailing any deviation from critical lim…

A. All dairy plants, including cheese manufacturing plants and frozen dessert manufacturing plants, that are required by this Part or have been required or authorized by the state health officer to implement HACCP systems shall develop and implement HACCP systems conforming with …

A. HACCP is not a stand-alone program but is part of a larger control system. PPs are the universal procedures used to control the conditions of the plant environment that contribute to the overall safety of the product. They represent the sum of programs, practices and procedure…

A. Each dairy plant shall develop, or have developed for it, a written hazard analysis to determine whether there are food hazards that are reasonably likely to occur for each type of dairy product processed by that dairy plant, receiving station or transfer station and to identi…

A. Dairy plants that are required by the state health officer to implement a HACCP system or have authorization from the state health officer to be regulated under the provisions of this Chapter shall have and implement a written HACCP plan whenever a hazard analysis reveals one …

A. Whenever a deviation from a critical limit occurs, a dairy plant shall take corrective action as follows. 1. Dairy plants may develop written corrective action plans, which become part of their Hazard Analysis and Critical Control Point (HACCP) plans, in accordance with this P…

A. Every dairy plant shall verify that the hazard analysis and critical control point (HACCP) system is being implemented according to design: 1. verification activities shall include: a. the calibration of CCP process-monitoring instruments, (pasteurization tests, thermometers, …

A. Dairy plants shall use consistent terminology to identify each piece of equipment, record, document or program throughout their written HACCP system. Dairy plants shall maintain the following records documenting the dairy plant, receiving station or transfer station’s hazard a…

A. HACCP training for industry and state regulatory personnel shall be based on the August 14, 1997 “Hazard Analysis and Critical Control Points Principles and Application Guidelines” of the U.S. National Advisory Committee on Microbiological Criteria for Foods (NACMCF), current …

A. Procedures that shall be used by the state health officer in the audit of dairy plants which are required to implement HACCP Systems: 1. conduct a pre-audit management interview during which he shall review and discuss the plant HACCP system including: a. changes in management…

A. In accordance with R.S. 44:422, agencies must notify the state archivist (or his designee) in the event any records in its custody become damaged or lost. 1. Agencies must submit Form SS ARC 980G (Records Damage Assessment Form) noting which records were damaged or lost, the c…

A. This Chapter establishes procedures for issuance of declaratory rulings by the Department of Environmental Quality on significant matters when a request for a declaratory ruling has been received by the administrative authority. All requests for declaratory rulings shall be go…

A. The following terms used in this Chapter shall have the meanings listed below, unless the context otherwise requires, or unless specifically redefined in a particular Section. Administrative Authority―the Secretary of the Department of Environmental Quality, or his designee, o…

A. If any provision of these rules, or the application thereof, is held to be invalid, the remaining provisions of these rules shall not be affected, so long as they can be given effect without the invalid provision. To this end, the provisions of these rules are declared to be s…

A. Except as otherwise required by statutory law, this Chapter shall exclusively govern procedures for the department's issuance of declaratory rulings on significant matters, and this Chapter supersedes all rules in conflict herewith.

A. Unless otherwise provided by the secretary in writing, all declaratory rulings shall be issued by the secretary. The secretary may delegate the authority to issue declaratory rulings to the various assistant secretaries. B. The secretary or designated assistant secretary, when…

A. The secretary shall maintain, in a place accessible to the public in the Office of the Secretary, a list of all petitions for declaratory rulings and declaratory rulings and an index to the list. The list shall identify the petitioner, the matter to be decided, and when applic…

A. The administrative authority shall designate a person in the Office of the Secretary to serve as the declaratory rulings clerk, who shall be the official custodian of declaratory rulings records. The clerk shall maintain these records separately from other records of the depar…

A. A valid request for issuance of a declaratory ruling is made by filing a written petition in accordance with LAC 33:I.1117 and 1137.

A. A petition requesting issuance of a declaratory ruling shall be in writing and shall contain the following information: 1. the name, address, and telephone number of the petitioner and whether the petitioner is a permittee; 2. identification of the specific rule or statute in …

A. After determining whether any circumstances exist that preclude the issuance of a declaratory ruling under LAC 33:I.1121, the department shall, not later than 60 days after receipt of the petition, either: 1. notify the applicant that the fee as specified in LAC 33:I.1151 is o…

A. Circumstances in which declaratory rulings may not be issued include, but are not necessarily limited to: 1. lack of jurisdiction; 2. lack of clarity concerning the question presented; 3. the existence of pending or imminent litigation or administrative action or adjudication …