Louisiana Administrative Code

A. General Workforce Child Care Tax Credit Provisions 1. For purposes of the tax credits in R.S. 47:6101 through 6109, a child will be deemed to be five years of age or less if the child is five years of age or less on any day of the taxable year for which a credit is claimed. 2.…

A. Telephone companies are allowed a credit for 40 percent of the total ad valorem taxes paid to political subdivisions of Louisiana on their public service properties that are assessed by the Louisiana Tax Commission at 25 percent of fair market value. B. The credit can be taken…

A. General Description 1. For tax periods beginning after December 31, 2025, Revised Statute 47:6003 authorizes businesses to earn a non-refundable work-based learning tax credit against Louisiana income tax equal to $2.50 for each hour of employment for each eligible apprentice,…

A. Premium Tax Credit 1. Louisiana Revised Statute 47:6016.1 authorizes a state premium tax credit to any entity that makes a qualified equity investment. The entity or subsequent holder of the qualified equity investment shall be entitled to use a portion of the credit on each c…

A. General Description 1. Revised Statute 47:6019 authorizes an income and corporation franchise tax credit for eligible costs and expenses incurred during the rehabilitation of a historic structure located in a downtown development district or a cultural district. Eligible struc…

A. General Description 1. The Mobile Workforce Exemption allows certain nonresident mobile workers to exclude wages from Louisiana tax table income. The exemption further relieves employers of such nonresident employees of the requirement to withhold Louisiana individual income t…

A. General Description. 1. The Donation to Qualified Foster Care Charitable Organization credit provides a nonrefundable income tax credit for donations made on or after January 1, 2022 to the QFCCO. To qualify for the credit, the donation must be used by the QFCCO to provide ser…

A. General 1. Revised Statute 47:297.20 authorizes a deduction equal to $5,000, per child, from Louisiana tax table income for a resident taxpayer who legally adopts a child from foster care, as defined in Louisiana Children's Code Article 603, or a youth receiving extended foste…

A. General. 1. Revised Statute 47:297.21 authorizes a deduction equal to $5,000, per infant, from tax table income for the resident(s) who legally adopt an infant who is unrelated to the taxpayer(s) and who is less than one year of age through a private agency as defined in Louis…

A. General 1. For tax periods beginning on or after January 1, 2023, and prior to January 1, 2029, Revised Statute 47:297.23 authorizes a refundable individual income tax credit for the adoption of certain unrelated children equal to $5,000, per child. 2. The credit shall be allo…

A. Definitions Compensation—for purposes of this section, any amount of payment in any form that contributes to an entity’s profit. CRCL—the Coalition to Restore Coastal Louisiana. Department—the Department of Revenue. OSRP—an oyster shell recycling program or activity certified …

A. General 1. Revised Statute 47:6044 authorizes a nonrefundable income tax credit for Louisiana residents who install a fortified roof, as certified by the Insurance Institute for Business and Home Safety, on qualifying property owned by the taxpayer for which the resident taxpa…

A. General Provisions 1. Pursuant to R.S. 47:293(2)(a)(i), a deduction is allowed for 50 percent of the cost paid or incurred by a taxpayer to voluntarily retrofit the taxpayer’s primary residence to comply with either the State Uniform Construction Code (SUCC) or the FORTIFIED h…

A. For purposes of this Chapter, multi-year contract shall be defined as a contract whose term exceeds 12 months. B. Multi-year contracts may be entered into for supplies, services, major repairs, or professional, personal, consulting and social services in accordance with R.S. 3…

A. Solicitation. The solicitation shall state: 1. the estimated amount of supplies, services or major repairs required for the proposed contract period; 2. whether a unit price discounted off of established catalog price shall be given for each supply, or service or major repair,…

A. This order establishes rules and regulations for spacing of wells drilled in search of oil and gas in areas of Louisiana for which no spacing regulations have been prescribed by Special Orders.

A. Property Line―as used herein shall mean the boundary dividing tracts on which mineral rights, royalty, or leases are separately owned, except that where conventional units shall have been created for the drilling of the well, the boundaries of the unit shall be considered the …

A. IT IS ORDERED THAT no permits shall be issued for the drilling of wells in search of oil or gas and no well shall be drilled in search of oil or gas nor shall a well be abandoned in one pool and recompleted in another pool in a field in Louisiana in which no spacing rule are p…

A. Exceptions to the above shall be granted when conforming to the following requirements. 1 Where prior to the issuance of this order, a pool has already been partially developed with a greater density of wells than that prescribed herein, the Commissioner of Conservation may, w…

A. When the pools covered by this order have had four wells drilled to and completed therein or after one year has elapsed from the completion of the first well in the field, whichever occurs first, the operator of wells in the field shall petition the Commissioner of Conservatio…

A. The standards for attorneys representing indigent defendants in capital cases are intended to serve several purposes. First and foremost, the standards are intended to encourage public defenders, assistant public defenders, and assigned counsel to perform to a high standard of…

A. Obligations of Defense Counsel 1. Since the death penalty differs from all other criminal penalties, defense counsel in a capital case should respond to this difference by making extraordinary efforts on behalf of the accused. 2. The minimum standard in a capital case is high …

A. Counsel’s Obligation to Build and Maintain Relationship with Client 1. Counsel at all stages of the case should make every appropriate effort to establish a relationship of trust and confidence with the client, and should maintain close contact with the client. Representation …

A. Counsel’s Responsibility to Investigate 1. Counsel has an ongoing duty to conduct a high quality, independent, exhaustive investigation of all matters relevant to the guilt phase, penalty phase, any possible agreed upon disposition, any potential claim for relief, and any poss…

A. Duty of Counsel to Seek an Agreed Disposition 1. Counsel at every stage of the case have an obligation to take all steps that may be appropriate in the exercise of professional judgment in accordance with these Standards to achieve an agreed-upon disposition. 2. After intervie…

A. Obligations regarding Court Hearings 1. Counsel should prepare for and attend all court proceedings involving the client and/or the client’s case. Counsel should be present, alert and focused on client’s best interests during all stages of the court proceedings. 2. As soon as …

A. Duties of Counsel at Re-trial 1. The standards for trial level representation apply fully to counsel assigned to represent a client at a re-trial of the guilt or penalty phase. Counsel should be careful to clarify on the record the status of prior rulings made and orders issue…

A. Counsel’s Duty of Trial Preparation 1. Throughout preparation and trial, counsel should consider the defense case theory and ensure that counsel’s decisions and actions are consistent with that theory. Where counsel’s decisions or actions are inconsistent with the theory, coun…

A. Motion for a New Trial and Other Post-Verdict Motions 1. Counsel should be familiar with the procedures and availability of motions for new trial, for arrest of judgment and for a post-verdict judgment of acquittal, including the time period for filing such motions, the formal…

A. Duties of Appellate Counsel 1. Appellate counsel should comply with the capital guidelines, and these performance standards, except where clearly inapplicable to the representation of the client during the period of direct appeal, including the obligations to: a. maintain clos…

A. Duties of Post-Conviction Counsel 1. Post-conviction counsel should comply with the capital guidelines, and these performance standards, except where clearly inapplicable to the representation of the client in the post-conviction period of the case, including the obligations t…

A. Supervision of the Defense Team 1. Primary responsibility for the supervision of the defense team and the team’s compliance with these standards and the guidelines rests with lead counsel. Lead counsel shall establish a system for communication, feedback and supervision of the…

ASTM—American Society for Testing and Materials International –is a standards organization that develops and publishes voluntary consensus technical international standards for a wide range of materials, products, systems and services. High Density Polyethylene Pipe (HDPE)—is a t…

A. Pipe bursting shall be used to replace water or sewer pipes only, and only with the department’s approval. B. The fragments of the old pipe remaining in the soil shall not be considered abandoned until the replacement pipe is abandoned. C. The permittee is responsible for the …

A. The permittee shall be responsible for scheduling and performing the work so that the permittee does not cause or contribute to overflows or spills from a sewer system. B. If the permittee’s activities cause or contribute to overflows or spills, the permittee shall take approp…

A. The permittee shall indemnify and hold harmless the department against any fines or third-party claims for personal injury or property damage arising out of a spill or overflow that partially the responsibility of the permittee contributes to or causes. This indemnification sh…

A. The permittee shall use replacement pipe that meets the following minimum requirements: 1. The replacement pipe shall be High Density Polyethylene (HDPE) Pipe manufactured from a high density, high molecular weight polyethylene resin which conforms to ASTM D-1248 and meets the…

A. The permittee shall backfill and tamp all excavations within the limits of the right-of-way. The permittee shall backfill and tamp dirt in layers to the density of the adjacent undisturbed soil. B. Where the permittee removes or destroys sod, the permittee shall replace the so…

A. The permittee shall submit a work plan with the permit application to the department for review and approval. The work plan shall address the following minimum preparation steps. 1. The permittee shall examine the proposed line segment and notify the department if conditions e…

A. The permittee shall use closed-circuit television (CCTV) to televise the sewer pipe immediately before the pipe bursting to assure that the existing pipe conditions are acceptable for pipe bursting. B. If the pre-installation CCTV inspection reveals a sag in the existing sewer…

A. When required for acceptable completion of the pipe bursting process, the permittee shall provide for continuous sewage flow around the section(s) of pipe designated for the installation of replacement pipe. B. The pump bypass lines shall be of adequate capacity and size to ha…

A. The permittee shall access the work area from the roadway or ramps or from adjacent property, as safety dictates. B. The permittee shall conduct his operations in accordance with, and shall utilize appropriate traffic control devices as detailed in, the most recent edition of …

A. The permittee shall submit information detailing the procedures and steps for the installation of the pipe bursting method selected, even if the process is named in the specification. B. The permittee shall follow all procedures. C. The permittee shall submit for the departmen…

A. The permittee shall plan the location and number of insertion pits and submit the plans in writing for the department’s approval prior to excavation. B. The insertion pits shall be located so that their total number is minimized and the length of replacement pipe installed in …

A. Pursuant to a revision of the state’s definition of National Primary Drinking Water Regulations (NPDWRs) published in the September 20, 1988 Louisiana Register (LR 14:630), the Department of Health and Hospitals (DHH) Office of Public Health (OPH) adopted by reference the Unit…

A. If a public water system fails to comply with an applicable maximum contaminant level, treatment technique requirement, or analytical requirement as prescribed by this Code or fails to comply with the requirements of any schedule prescribed pursuant to a variance or exemption,…

A. Delivery. When a Tier 1 public notice is required under the National Primary Drinking Water Regulations, §913, §1139.B, or §1317.A.1 of this Part, and after consultation with the Office of Public Health (see Subsection C of this Section for after-hours contact procedures), the…

A. When a Tier 2 public notice is required under the national primary drinking water regulations, §§358, 913 or 1139.C of this Part, the public water system shall, unless directed otherwise by the Office of Public Health in writing, provide public notification in a daily or weekl…

A. When a Tier 3 public notice is required under the National Primary Drinking Water Regulations, §913, §1139.D, §1507.D.2 or §1509.A of this Part, the public water system shall, unless directed otherwise by the Office of Public Health in writing, provide public notification in a…

A. Louisiana Total Coliform Rule. Also refer to §913 of this Part. B. Surface Water Treatment Rule. Also refer to §1139 of this Part. C. Disinfectants and Disinfection Byproducts Rule. Also refer to §1317 of this Part. D. Approved Chemical Laboratories/Drinking Water. Also refer …