Louisiana Administrative Code

A. An advance notification fee of $100 shall be submitted with the prescribed advance notification form. B. An application fee shall be submitted with the application, which fee is 0.2 percent of the estimated total amount of taxes to be exempted. In no case shall an application …

A. Prior to the formal announcement, an "advance notification" of intent to file for Tax Equalization must be filed with the Office of Business Development Services. The company will submit, on forms provided by the Office of Business Development Services, a comparison of taxes f…

A. The application shall be submitted on forms provided by the Office of Business Development Services. A 10-year pro-forma balance sheet and income statement shall be provided by the applicant as the basis for all tax calculations. The application shall contain the following inf…

A. The contract of tax equalization shall, on an annual basis, effect equality in amount between the taxes payable in Louisiana and the taxes which would have been payable in the competing state. For each taxable year of the contractee, at the time of filing the contractee's annu…

A. Contractee must file a project completion report, on forms provided by the Office of Business Development Services, within 30 days following the last day of the month after effective use of the structure has begun or construction is essentially complete, whichever occurs first…

A. Within six months after completion of construction or the purchase of facility, the owner of the establishment shall file on the prescribed form an affidavit of final cost showing complete cost of the project, together with a fee of $100 for the inspection which will be conduc…

A.1. Except as otherwise provided in this Section, each contract of exemption entered into under authority of this Chapter shall be reviewed and reevaluated, and shall be subject to renegotiation, five years from the date of the execution of the contract and may be renewed for an…

A. The contractee agrees to an annual review and inspection by the Department of Economic Development and shall make all books and records of the company available for inspection. The contractee agrees to have an officer of authority in attendance at the yearly review of the exem…

A. Any applicant, the primary business of which is the commercial treatment, disposal, or destruction of hazardous waste generated outside Louisiana, shall submit with the application: 1. information relative to the impact the establishment will have on the environment; 2. a hist…

A. In addition to the definitions listed below, the definitions in R.S. 3:2358.3 shall apply to these regulations. Agent―an authorized representative of the Department of Agriculture and Forestry. Certified Laboratory―a laboratory which has a current certification or accreditatio…

A. Each facility which houses farm-raised turtles or turtle eggs for the purpose of buying, selling, or trading in commerce shall contain the following: turtle pond(s), turtle laying area, egg washing area, treatment areas, hatching area, holding or post-hatching area, and invent…

A. All persons, licensed turtle farmers, turtle farms, farmer-exporters, exporters, and certified turtle farmers are subject to inspection by agents of the Louisiana Department of Agriculture and Forestry to insure compliance with this Chapter. B. Inspections may include but are …

A. No person may import turtles or turtle eggs of any species from any other state or foreign country unless they are a certified turtle farmer. B. Viable turtle eggs and live turtles with a carapace length of less than four inches shall not be sold or offered for any other type …

A. All lots of turtles or turtle eggs produced by persons in Louisiana shall be assigned a lot number on a department-approved form. B. No turtle lot shall exceed 20,000 viable hatchlings or eggs. C. All farm-raised turtle eggs shall originate from certified turtle farmers. They …

A. Samples of turtles or turtle eggs may be subjected to microbiological examination using approved procedures and techniques based upon procedures used by the certified laboratory. B. Turtle lots identified as testing positive for Salmonella spp. or any other microorganisms path…

A. Upon testing positive for Salmonella ssp. or other pathogenic bacteria, eggs and turtles shall be subject to quarantine, inventory and verification by agents of the department. B. Quarantined turtles and eggs shall be sealed under supervision of agents of the department to pre…

A. All farm-raised turtles imported into this state shall be accompanied by a health certificate and meet the specific requirements of LAC 7:XXI.501. B. Any person engaged in the breeding, hatching, propagating, raising, growing, receiving, shipping, transporting, exporting, or s…

A. No person shall breed, hatch, propagate, raise, grow, receive, ship, transport, export, or sell turtles or turtle eggs without possessing a turtle farmer license. B. Each person applying for a turtle farmer license shall annually complete an application as provided by the depa…

A. Agents of the department are authorized and shall be allowed entry onto any property or premises in the state of Louisiana for the purpose of carrying out the provisions of these regulations. Whenever reasonably possible, agents shall notify the person before performing any in…

A. A penalty of not more than $1000 may be assessed for any violation of this Chapter, by a ruling of the commissioner based on an adjudicatory hearing held in accordance with the Administrative Procedure Act. Each day on which a violation occurs shall be considered a separate of…

A. All vendor contact for sales and service of telecommunications systems and telecommunications services shall be with the Office of Telecommunications Management and not directly with agencies.

A. It is each vendor's responsibility to notify the State Purchasing Office of its desire to receive notification of state telecommunications bids.

A. Vendors shall not enter into any contract with any state agency for telecommunications systems or telecommunications services without prior written approval from the Office of Telecommunications Management.

A. In addition to the definitions provided in Section 1382 of the Virtual Currency Businesses Act, (“VCBA”), R.S. 6:1381 et seq., as enacted by Act 341 of the 2020 Regular Session of the Louisiana Legislature, the following definitions are applicable to this Chapter. Acting in Co…

A. The department shall begin accepting initial applications for licensure and notices of registration through the NMLS on January 1, 2023. B. Completed applications for licensure and notices of registration submitted on or before April 1, 2023 will be approved, conditionally app…

A. Any application for renewal of a license or notice of registration issued pursuant to provisions of the VCBA shall be submitted through the NMLS and satisfy all renewal requirements of the VCBA, including but not limited to those required by R.S. 6:1388. B. Beginning July 1, 2…

A. In satisfying the licensure, renewal, and registration requirements provided by the VCBA, including but not limited to R.S. 6:1386(B) through (D), R.S. 6:1388(B)(2)(f), and R.S. 6:1389(A)(7), net worth and tangible net worth shall be clearly evidenced by filing or submitting a…

A. The commissioner may: 1. conduct on-site examination or investigation of the books, records, and accounts used in the business of every a licensee or registrant; 2. consider results of an inspection conducted by a comparable official in any in which the books, records, and acc…

A. Licensees engaging in virtual currency business activity in Louisiana shall maintain and preserve such books, records, and accounts of its virtual currency business activities, pursuant to R.S. 6:1391, for a period of five years, or longer, if required by the commissioner to r…

A. The commissioner may enter into a consent agreement at any time with a person to resolve a matter arising under the VCBA, or a rule adopted, or an agreement entered into, under the VCBA.

A. The commissioner, in his discretion, may assess a civil penalty against a person that violates the VCBA or any rule promulgated pursuant to the VCBA, or any order issued by the commissioner pursuant thereto, not to exceed $1,000 for each violation, plus the department’s costs …

A. Failure to comply with this Rule, or any other rule, or with any order issued by the department within a reasonable period of time may be considered in determining whether to waive any regulatory fee or to allow the filing of additional information relating to the application …

A. Pursuant to the authority granted under R.S. 6:121, R.S. 6:121.2, R.S. 6:1385, R.S. 6:1387, R.S. 6:1388, R.S. 6:1389, and R.S. 6:1391, the following fee structure is hereby established to cover necessary costs associated with the administration of the VCBA, R.S. 6:1381, et seq…

A. Any request for an exception and/or waiver must be submitted in writing and requires the written approval of the commissioner.

A. If any provision or item of this regulation, or the application thereof, is held invalid, such invalidity shall not affect other provisions, items, or applications of the regulation which can be given effect without the invalid provisions, items, or applications.

A. The Secretary of the Department of Economic Development and the governor of this state, on their own initiative, may offer an award of financial assistance to a business entity under circumstances they, in their discretion, determine to be appropriate; and they may in their di…

A. The following definitions shall be applicable to this program. Applicant—the company or business entity, that pursuant to applicable Louisiana law, is duly authorized to do business in Louisiana and is in good standing as certified by the office of the Louisiana Secretary of S…

A. The following general principles will direct the administration of the Governor's Economic Development Rapid Response Program. 1. Awards are not to be construed as an entitlement for companies locating or located in Louisiana, and the secretary and governor have the sole discr…

A. An eligible application for the award must meet the eligibility requirements set forth in this section, the general principles set forth in §205 above and the criteria set forth in §209 below. B. A company shall be considered ineligible for this program if it has pending or ou…

A. These rules seek to maximize both the economic development from a particular award pursuant to this program and to more efficiently utilize taxpayer money in pursuing the goals of economic development. B. Among the factors that may be taken into account in the review of award …

A. The applicant(s) must submit to LED an application, which may be in letter form or in a more formal application format, which shall contain, but not be limited to, the following: 1. an overview of the company, its history, and the business climate in which it operates, includi…

A. Applicants must submit their completed application to LED for review and evaluation. Submitted applications will be reviewed and evaluated by LED staff. Input may be required from the applicant, targeted industry directors, other staff of the Department of Economic Development…

A. In the event the secretary and the governor determine, in their discretion, that the award would be appropriate, an award agreement resulting from the expedited procedures for the award shall demonstrate the intent and commitments of the company, the public entity, and LED to …

A. The following words and terms shall have the following meanings: Flue Gas Desulfurization Gypsum—gypsum that is produced when sulfur-containing compounds are removed from exhaust gases during the combustion of fossil fuels. Gypsum—calcium sulfate dihydrate. Phosphogypsum—solid…

A. To use by-product gypsum (phosphogypsum and flue gas desulfurization gypsum) in accordance with R.S. 3:1424, the following shall apply: 1. The provider of the gypsum shall furnish chemical analysis documentation, from an accredited laboratory, for the product to the producer. …

A. The proper place to file notices of federal tax liens affecting movable property (corporeal and incorporeal) is with the clerk of court of any parish (the "filing officer").

A. The document entitled "Notice of Federal Tax Lien under Internal Revenues Laws" utilized nationwide by the IRS shall be accepted by all filing officers in lieu of Form UCC-1. Nonstandard form penalties shall not be applicable to filings presented by the IRS pursuant to this Ch…

A. The uniform filing fee to be collected by each filing officer includes prepayment of the termination fee, as well as, the indexing of all debtor names appearing on the lien submitted by the IRS.

A. Eligible areas for the GUMBO grant program are areas without deployed internet access service providing transmission speeds of at least 25:3 Mbps with wireline or fixed wireless, and which qualify as an unserved area as defined in this Part. These areas are the focus of broadb…

A. Applicants can apply for funding to serve census blocks, shapefile areas, individual addresses, or portions thereof, as set forth in Chapter 3: Applications of this Part. B. Although the Office of Broadband Development and Connectivity cannot provide a listing of all prospecti…