Louisiana Administrative Code

A. The department may seek repayment from a landowner when: 1. the landowner has, for any reason, received monies over and above the amount allowed by law or these regulations; 2. the landowner has failed to maintain the approved forestry practices for the life of the cooperative…

A. A competitive grant process is hereby created, subject to the following provisions, in order to provide for research and cooperative extension activities to enhance reforestation, increase productivity, and to further knowledge regarding the proper application of forestry prin…

A. All information and data collected by or reported to the board relating to the administration, operation, or defense of the fund shall be recorded and maintained by the board. All of such information and data shall, to the extent reasonably possible, be electronically computer…

A. The executive director shall be responsible for maintaining accounts and records for the board as may be necessary and appropriate to accurately reflect the financial condition of the fund on a continuing basis.

A. The executive director shall annually project revenue and expense budgets for the fund for the succeeding fiscal year in accordance with the provisions of R.S. 40:1299.44(A)(5)(f). Such budget shall reflect all revenues projected to be collected or received by or accruing to t…

A. The executive director shall prepare or cause to be prepared statements of the financial condition of the fund at least quarterly and shall post such reports on the board’s website. Such statement may be prepared, at the election of the executive director, in accordance with g…

A. Each year, the executive director shall cause to be prepared an annual statement of the financial condition of the fund, which statement shall be in the form of the annual report required to be filed by the Division of Administration and the Legislative Auditor. Such statement…

A. All dwellings shall meet the requirements of Part V of this Code, shall be kept clean, free of insects and rodents, and well repaired. All outside openings shall be effectively screened against insects. B. [Formerly paragraph 16:035] The entire premises of all camps shall be k…

A. Garbage and refuse shall be handled and disposed of in accordance with the requirements of Part XXVII of this Code and the Louisiana Department of Environmental Quality.

A. Control of diseases shall be in accordance with the requirements of Part II of this Code.

A. Extermination methods used to control insects and rodents shall be in accordance with the regulations of the *Louisiana Department of Agriculture and Forestry, P.O. Box 16390-A, Baton Rouge, LA 70893.

A. No dogs cats, or other domestic animals shall be permitted to run at large within the limits of campgrounds. B. [Formerly paragraph 16:041] It shall be the duty of the owner or person in charge of the camp to report, to the state health officer, bites to humans caused by dogs,…

A. In addition to the requirements of the Life Safety Code as set forth in previous regulations, all hospitals, skilled nursing facilities or any other facility utilizing life support systems on a 24-hour day basis shall comply with the following. 1. Emergency power must be provi…

A. There shall be no parking or stopping of any kind in fire lanes designated by the state fire marshal or his deputy in and around hospitals, nursing homes, convalescence facilities and any other building used for the same or similar purposes. B. After the fire marshal has desig…

A. The board or division may initiate administrative action authorized by the Act for any violation of the Act or of the rules after notice of the proposed administrative action and after opportunity to request a hearing before the board. B. The board or division may initiate adm…

A. The board or division may initiate administrative action authorized by the Act for any violation of the Act or of the rules after notice of the proposed administrative action and after opportunity to request a hearing before the board. B. The board or division may initiate adm…

A. Pursuant to R.S. 27:311, and these regulations, the division may impose a civil penalty as provided for in the penalty schedule contained in Subsection B of this Section. B. Penalty Schedule Section Reference Description Proscriptive Period (Months) 1st 2nd 3rd or Subsequent R…

A. Pursuant to R.S. 27:15, and these regulations, the board or division may impose a civil penalty as provided for in Part III of this Title and in the penalty schedule contained in this Section. B. The penalty schedule lists a base fine and proscriptive period for each violation…

A. The responsible official for each claimant agency will provide to the secretary of revenue and taxation a certified listing of all offset claims. The listing of offset claims must be made in writing or on magnetic tapes in a format specified by the secretary of revenue and tax…

A. Nonresident individuals may carry back or carry over Louisiana net operating losses. Louisiana net operating losses may be carried and used in the same manner that would be allowed for federal purposes if the nonresident individual's federal returns consisted of only the Louis…

A. The income of an enrolled member of a federally recognized Indian tribe residing on that tribe' reservation that is derived from sources on that reservation shall be exempted from Louisiana individual income tax. The determination of the sources of gross allocable income shall…

A. For purposes of this Section, nonresident means any individual not domiciled, residing in, or having a permanent place of abode in Louisiana. B. Nonresidents are taxed on all income from sources within Louisiana. Income from sources within Louisiana includes compensation for p…

A. If the Louisiana income tax of a nonresident professional athlete or professional sports franchise is attributable to the Sports Facility Assistance Fund, created by R.S. 39:100.1, the following schedule must be attached to any income tax return filed, including individual, co…

A. The claimant must submit a written offset claim with a certified copy of the judgment that makes past-due payments under a child-support award executory. The claim must be submitted before participation in the program and by December 1 each year thereafter. After the first yea…

A. Louisiana Revised Statutes 47:44.1 provides an exemption of up to $6,000 for annual retirement income received by an individual who is 65 years of age or older. Only the individual who actually received the annual retirement income is entitled to the exemption. Annual Retireme…

A. General. R.S. 47:293(9)(a)(xvii) and (10) provide a deduction for resident individuals and nonresident individuals (“taxpayers”), respectively, for net capital gains resulting from the sale or exchange of an equity interest in, or from the sale or exchange of substantially all…

A. An individual's hunting and fishing licenses will be suspended, revoked, or denied if the Department of Revenue has a final and nonappealable individual income tax assessment or judgment against the individual in excess of $500 exclusive of penalty, interest, costs, and other …

A. An individual's driver's license will be suspended and the renewal denied if the Department of Revenue has a final and nonappealable individual income tax assessment or judgment against the individual in excess of $1,000 exclusive of penalty, interest, costs, and other charges…

A. General Description 1. The Digital Nomads Exemption provides a state individual income tax exemption for digital nomads, as defined by R.S. 47:297.18, equal to 50 percent of their gross wages, limited to $150,000, for a period of up to two taxable years during taxable years 20…

A. Reports will be assigned for investigation when the circumstances of the report indicate either: 1. a cause to believe by the reporter that substantial risk of harm to the child is present and the child's physical, mental, or emotional health is seriously endangered as a resul…

A. Reports will not be accepted when the time period from the alleged abuse or neglect occurrence to the date of the report exceeds the following limits. 1. Physical Abuse: a. severe abuse (i.e., high priority) 12 months; b. less severe (i.e., medium-low priority) three months un…

Third-Party Solicitor⎯an investment adviser representative who meets all of the following criteria: 1. investment advisory business consists solely of referring individuals to other investment adviser firm(s); 2. provides no advice to individuals regarding specific investments; 3…

A. Any investment adviser firm applying for registration under R.S. 51:703(D), or renewal of any such registration, shall provide the commissioner with proof that each of its investment adviser representatives has met one of the two following examination requirements: 1. successf…

A. The examination requirement set out in §1303 above, shall not apply to any individual who holds one of the following professional certifications: 1. Certified Financial Planner (CFP) awarded by the Certified Financial Planner Board of Standards, Inc.; 2. Chartered Financial Co…

A. Investment adviser representatives subject to this rule shall complete the continuing education and/or recertification requirements necessary to maintain such examination or professional certification standards.

A. The requirements of this Chapter shall not apply to third-party solicitors.

A. The rules contained herein are promulgated by the Concealed Handgun Permit Unit of the Department of Public Safety and Corrections, Office of State Police, in order to set forth the policies and procedures applicable to the issuance of concealed handgun permits to persons who …

A. Purpose. The purpose of this regulation is to set forth the policies and procedures applicable to the issuance of special officer's commission to persons showing need for such commissions as required in accordance with the provisions of title 40, section 1379.1 of the Louisian…

A. For the purposes of these rules, the following words and phrases shall be defined as: Addiction—the habitual use of alcoholic beverages or any controlled dangerous substance as defined in R.S. 40:961 and 40:964. Title 55, Part I 21 Louisiana Administrative Code July 2025 Appli…

A. Application materials may be obtained by accessing the Louisiana State Police website at www.lsp.org. B. Initial Applications 1. All applications for a permit shall be submitted online or on forms provided by the department and mailed to: Louisiana State Police Concealed Handg…

A. In accordance with R.S. 40:1379.3 and LAC 55:I:1301 et seq., a concealed handgun permit shall be issued as a prerequisite to carry a concealed handgun. B. A permit shall grant statewide authority to a permittee to carry and conceal on his person, in the manner prescribed by la…

A. Upon initial application to the department for a permit, all applicants shall demonstrate competence with a handgun by any one of the following: 1. completion of any Department of Public Safety and Corrections approved firearms safety or training course which shall include at …

A. General Provisions 1. All permittees shall comply with all applicable federal and state laws and regulations. 2. Any violation of R.S. 40:1379.3 or 40:1382 shall also constitute a violation of these rules. 3. Each permittee shall meet and maintain all qualifications necessary …

A. Notice of Permit Denial and Appeal 1. An applicant who is denied a concealed handgun permit shall be notified in writing by the department. Such notice shall comply with R.S. 49:955(B). Upon receipt of such notice, the applicant shall have two options. a. Option 1—Informal Rev…

A. If any provision of these rules is declared invalid for any reason, that provision shall not affect the validity of the remaining rules or any other provision thereof.

A. Rules and regulations are hereby established by the Department of Environmental Quality as authorized by R.S. 30:2014.

A. The purpose of these regulations is to establish a fee system for funding the departmental review and oversight of assessment and remediation activities undertaken by those entities noted in LAC 33:I.1405 and for funding the monitoring, investigation and other activities requi…

A. These rules and regulations apply to facilities which are required under solid waste regulations or hazardous waste regulations to produce annual reports concerning the groundwater condition at their sites, to facilities which have installed groundwater monitoring systems, and…

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. Assessment―planning, data gathering and reporting, and other activities used to generate a report tha…

A. Assessment Oversight (Annual). The fee listed below covers the cost of reviewing, evaluating, and approving plans and/or reports that assess groundwater contamination and draw conclusions as to the need for further assessment and/or corrective action. Hazardous Waste Facilitie…