Louisiana Administrative Code

A. In addition to the requirements for electronic payment set forth in LAC 61:I.4910, the following payments shall be made by electronic funds transfer: 1. withholding tax. 2. composite payments paid by S corporations pursuant to R.S. 47:287.732.1. 3. sales and use taxes, except …

A. Every corporation that files a Louisiana Corporate Income Tax Return shall be required to file the return electronically with the Department of Revenue using the electronic format prescribed by the department as follows. 1. For tax periods beginning on or after January 1, 2018…

A. Every partnership that files a Louisiana Partnership Tax Return, except for those partnerships filing composite partnership returns, shall be required to file the return electronically with the Department of Revenue using the electronic format prescribed by the department. For…

A. Every fiduciary that files a Louisiana Fiduciary Income Tax Return shall be required to file the return electronically with the Department of Revenue using the electronic format prescribed by the department as follows. 1. For tax periods beginning on or after January 1, 2019, …

A. R.S. 47:1520(A)(1)(e) allows the secretary to require electronic filing of any return or report filed by a professional athletic team or a professional athlete which is required to be filed by the Department of Revenue for the administration of the Sports Facility Assistance F…

A. Authority to Receive Payment 1. Payments by Credit or Debit Card. All taxes due under any state law that the secretary is authorized to collect may be paid by credit card or debit card as authorized by this Section. Payment of taxes by credit or debit card is voluntary on the …

A. For tax periods beginning on or after July 1, 2020, every remote seller shall be required to file the remote sellers tax return electronically with the Sales and Use Tax Commission for Remote Sellers (the “commission”) using the electronic format prescribed by the commission. …

A. Effective for all taxable periods beginning on or after July 1, 2020, all payments by any remote seller shall be electronically transferred to the commission on or before the twentieth day following the close of the reporting period using the electronic format provided by the …

A. The following systems or controls must be present and in good operating order prior to the issuance of a decal. 1. Aerial and Ground Application Equipment a. The hopper must be free of leaks and in good working order; and b. all equipment must include a properly functioning pr…

A. This policy applies to the microfilming of any agency record that is to be maintained solely in microfilm format and to all microfilm which is created or maintained for the full retention period of the record as a preservation copy of an agency record. This policy does not app…

A. The following words and terms, when used in this Chapter, have the following meanings, unless the context clearly indicates otherwise. Terms not defined in these Sections have the meanings defined in the R.S. 44:402. Access Film—microfilm copies of records created only for con…

A. Microfilming of records must be in compliance with an approved agency retention schedule. For microfilm maintained as roll film, no more than one records series is permitted on each roll of microfilm.

A. Agencies must maintain the following records in their original analog format after microfilming: 1. records that are required by federal or state statutes or regulations to be maintained in their original, physical format; 2. records that are not listed on the agency’s approve…

A. After the completion of production tests and quality inspection, original microfilm must not be unwound and used for any purpose except: 1. to produce duplicate copies of the film; 2. to carry out periodic inspection of stored original film; 3. to expunge records required by l…

A. The records to be filmed must be arranged, identified, and indexed for filming so an individual document or series of documents can be located on the film. In instances where records are not self-indexing (i.e., not in a readily identifiable numeric or alphabetic sequence) an …

A. Any use of image marking should comply with standard ANSI/AIIM MS8.

A. Whenever possible, targets must all face the same direction as the records being microfilmed.

A. Image sequence on roll microfilm must include at a minimum: 1. leaders with a minimum of 3 feet (36 inches) of blank film; 2. a density target and resolution target; 3. a title page (including agency of record); 4. a records series identification page; 5. records on film; 6. a…

A. Filming sequence for retakes and additions on all microfilm must include: 1. title target identifying the retake or addition records; 2. the retake or addition records; and 3. certification of the camera or scanner operator.

A. Original processed microfilm must be visually inspected according to the following procedures: 1. A visual inspection of microfilm within two weeks of creation must be completed to verify legibility. 2. Images of documents must be uniformly placed on the film and must be free …

A. It is recommended that film imaging equipment be calibrated, tested, or otherwise inspected and adjusted at least twice annually or more often if required to comply with manufacturer's specifications or recommended operating and maintenance procedures.

A. Original film should be stored in a separate building from where duplicate copies or the original record are housed. In addition, films of different generic types should not be stored in the same storage room/vault or in rooms sharing common ventilation.

A. Original microfilm should be stored in a storage room or vault that: 1. conforms to ISO 18911:2010 or any superseding standards that may be issued by a relevant authority; 2. offers protection from fire, water, steam, structural collapse, unauthorized access, and other potenti…

A. Storage housing materials must be noncombustible and non-corrosive. Microfilm containers for original microfilm must: 1. be used for processed microfilm to protect the film and facilitate identification and handling; 2. be chemically stable materials such as non-corrodible met…

A. Labels must include: 1. whether the film is original microfilm or a duplicate, including generation number if known; 2. identification number; 3. name of agency; 4. records series title; 5. inclusive dates of records; 6. the beginning and ending records; and 7. retakes/additio…

A. Inspection of stored original microfilm may be conducted in accordance with the following standards: 1. ISO 18911:2010; 2. ANSI/AIIM MS45; 3. ANSI/AIIM TR13; 4. ANSI/NAPM IT9.1; or 5. any superseding standard that may be issued by a relevant authority. B. When inspection is do…

A. All policies for COM are the same as other microfilm formats, except: 1. the COM original must be wet processed silver-gelatin film for essential records and records with a retention of 10 years or more; 2. the following standards for production, testing, and inspection of COM…

A. All policies for jacketed microfilm are the same as other microfilm formats except: 1. original microfilm may be placed in a jacket, if there is a security copy stored in the same fashion as original microfilm; 2. jacket header information should include a record identifier (n…

A. Film produced by aperture card/CAD systems are the same as other microfilm formats, except: 1. original microfilm and enclosure should pass the photographic activity test criteria outlined in the standard ANSI IT9.2; 2. a density test and a resolution test must be conducted on…

A. Such action must comply with statutory law. 1. If roll film is spliced, the following information must be inserted in place of the expunged record(s): a. a start of expungement target; b. replacement documents for documents that were expunged (if necessary); and c. an expungem…

A. Microfilmed records must be destroyed only in accordance with R.S. 44:411. Microfilmed records scheduled for destruction must be disposed of in a manner that ensures protection for any sensitive or confidential information. Destruction of records on a roll of microfilm contain…

A. Microfilm Production 1. The agency’s records officer must require documentation to be maintained that identifies titles of records filmed, dates records filmed, disposition of records after filming, dates film processed, disposition of film, reduction ratio used, records serie…

A. Money managers shall report to MERS investments made with system funds in any company having facilities, employees, or both located in a prohibited nation as defined by the legislature. B. Such reports shall be submitted by January 30 and July 30 of each year.

A. If funds remain for nondeployment, two main items will be prioritized: 1. Priority 1 (20 percent of funds available for non-deployment)—Creation of the Louisiana CASH Program to be administered by a state agency with experience executing federal programs, such as the Departmen…

A. Selection Process and Initiatives 1. The following needs will be prioritized and metrics evaluated. a. Return on investment for the state and its residents: the initiative will have a generational effect on residents of the state and will address the digital divide sustainably…

A. Awards are not final until approval of the final proposal and ensuring universal coverage of BSLs.

A. Prior to entering into any subgrantee agreement, applicants will certify they are: 1. Capable of carrying out activities funded by the subgrant in a competent manner in compliance with all applicable federal, state and local laws. 2. Have the financial and managerial capacity …

A. Terms not otherwise defined in this Chapter shall have the meaning given by the Internal Revenue Code. B. Whenever used in the plan, each of the following terms has the meaning stated below. Account—the total of the individual sub‑account(s) maintained on behalf of each partic…

A. The plan year for the plan shall be the fiscal year commencing July 1 through June 30. The limitation year is the calendar year. B. The plan administrator and ORP provider shall be entitled to rely on the assumption that a participant's taxable year is the calendar year.

A. The plan sponsor and plan administrator intend that the plan conform to the Internal Revenue Code of 1986 requirements for favorable federal tax treatment under IRC §401(a) and is a governmental plan within the meaning of IRC §414(d), with employee contributions picked up unde…

A. Academic and administrative employees of public institutions of higher education and employees of the Board of Regents, Board of Supervisors for the University of Louisiana System, Board of Supervisors of Louisiana State University and Agricultural and Mechanical College, and …

A. Each participant shall contribute a mandatory monthly employee contribution percentage into the plan, as provided by law. Each employer shall pick‑up employee contributions for all earnable compensation paid after the effective date. The employee contributions so picked up sha…

A. Each employer shall contribute a mandatory monthly employer contribution percentage into the plan, as provided by law. Upon receipt of the employer contribution, the TRSL will promptly forward the amount established in compliance with law to the ORP provider. Such amount paid …

A. Retirement benefits shall be payable to plan participants or their beneficiaries by the ORP providers. Subject to the provisions of the contract, retirement benefits shall be paid in the form of a lifetime income, unless the participant or beneficiary requests a trustee-to-tru…

A. For purposes of this Section, the following definitions shall apply. Direct Rollover⎯a payment by the plan to the eligible retirement plan specified by the distributee. Distributee⎯includes a participant or former participant. It also includes the participant's or former parti…

A. Annual additions with respect to a member shall not exceed the lesser of $40,000 (as adjusted pursuant to IRC §415(d) or 100 percent of the member's compensation. 1. For purposes of this Section, the following definition shall apply. Annual Additions—the sum (for any year) of …

A. In addition to other applicable limits stated by the plan and notwithstanding any other provision of the plan to the contrary, the amount of earnable compensation determined for the purposes of the contributions to the plan shall not exceed the limit prescribed by IRC §401(a)(…

A. Any person electing to participate in the plan shall agree to the provisions of the plan in accordance with R.S. 11:929. B. The ORP providers may not engage in any prohibited transactions.

A. Except as provided in Subsection B of this Section, plan assets shall be held by the ORP providers in an individual or group annuity contract, or custodial account which meets the requirements of IRC §401(f) in order to be treated as a qualified trust. B. A separate trust is h…

A. A participant's interest in his/her account shall immediately become and shall at all times remain fully vested and non-forfeitable. B. The plan shall be construed consistently with IRC §§401(a)(4) and 401(a)(7) as in effect on September 1, 1974.