Louisiana Administrative Code

Nonemergency Rulemaking

Code Description Date Issued
LAC 61:I.1902
Inventory Tax Credits
Amends LAC 61:I.1902 to implement Acts 4 and 5 of the 2016 Second Extraordinary Session of the Louisiana Legislature. 12/13/2016
01/26/2017
03/20/2017
Proposed Regulation
Public Haring Date
Anticipated Effective Date
LAC 61:I.301, 302, and 311
Imposition of Tax; Determination of Taxable Capital; Newly Taxable Corporations
Proposes to amend LAC 61:I.301, 302, and 311 to implement Act 12 of the 2016 First Extraordinary Session of the Louisiana Legislature. Anticipated Effective Date: January 20, 2017 10/10/2016
10/10/2016
11/30/2016
10/20/2016
Proposed Regulation
Current Regulation
Public Hearing Date
Notice of Intent
LAC 61:I.1135
Sourcing of Sales other than Sales of Tangible Personal Property
Proposes to adopt LAC 61:I.1135 to implement Act 8 of the 2016 First Extraordinary Session of the Louisiana Legislature. Anticipated Effective Date: January 20, 2017 10/10/2016
11/30/2016
10/20/2016
Proposed Regulation
Public Hearing Date
Notice of Intent
LAC 61:I.1115
Corporate Deductions; Add-back of Certain Intangible Expenses; Interest and Management Fee
Proposes to adopt LAC 61:I.1115 to implement Act 16 of the 2016 First Extraordinary Session of the Louisiana Legislature. Anticipated Effective Date: January 20, 2017 10/10/2016
11/30/2016
10/20/2016
Proposed Regulation
Public Hearing Date
Notice of Intent
LAC 61:III.2701
Public Registry of Motion Picture Investor Tax Credit Brokers
Proposes to adopt LAC 61:III.2701 to create a Public Registry of Motion Picture Investor Tax Credit Brokers as required by Act 451 of the 2015 Regular Session of the Louisiana Legislature. Anticipated Effective Date: December 20, 2016 09/10/2016
09/20/2016
10/27/2016
Proposed Regulation
Notice of Intent
Public Hearing Date
LAC 61:III.2701
Public Registry of Motion Picture Investor Tax Credit Brokers
Proposes to adopt LAC 61:III.2701 to create a Public Registry of Motion Picture Investor Tax Credit Brokers as required by Act 451 of the 2015 Regular Session of the Louisiana Legislature. 02/10/2016
02/20/2016
03/28/2016
05/20/2016
Proposed Regulation
Notice of Intent
Public Hearing
Anticipated Effective Date
LAC 61:III.2701
Public Registry of Motion Picture Investor Tax Credit Brokers
Proposes to adopt LAC 61:III.2701 to create a Public Registry of Motion Picture Investor Tax Credit Brokers as required by Act 451 of the 2015 Regular Session of the Louisiana Legislature. Public hearing scheduled for Tuesday, December 29, 2015 has been cancelled. 11/10/2015
11/10/2015
12/29/2015
02/20/2016
Proposed Regulation
Notice of Intent
Public Hearing Date
Anticipated Effective Date (no attachment)
LAC 61:I.4919
Installment Agreement for Tax
Proposes to adopt LAC 61:I.4919 to provide for the payment of taxes, interest, penalties, fees and costs (“taxes due”) by installment payments. 11/10/2015
11/20/2015
12/29/2015
02/20/2016
01/06/2016
02/20/2016
Proposed Regulation
Notice of Intent
Public Hearing
Anticipated Effective Date
Summary report
Adopted Rule
LAC 61:I.5302
Issuance and Cancellation of a Lien; Fees
Proposes to adopt LAC 61:I.5302 to implement the fee and payment required to apply for compromises of judgments (offer in compromise) for taxes of five hundred thousand dollars or less exclusive of interest and penalty, including assessments for such amounts which are equivalent to judgments. 11/10/2015
11/20/2015
12/29/2015
02/20/2016
01/06/2016
02/20/2016
Proposed Regulation
Notice of Intent
Public Hearing
Anticipated Effective Date
Summary Report
Adopted Rule
LAC 61:III.1701
Administrative Fees
Proposes to adopt LAC 61:III.1701 to implement the fees authorized by Act 130 of the 2015 Regular Session of the Louisiana Legislature. 11/10/2015
11/20/2015
12/29/2015
02/20/2016
01/06/2016
02/20/2016
Proposed Regulation
Notice of Intent
Public Hearing
Anticipated Effective Date
Summary Report
Adopted Rule
LAC 61:III.2701 & 2705
Louisiana Tax Credit Registry
Adopts LAC 61:III.2701 to establish a centralized registration and recordation system for transferable tax credits granted, issued and authorized by the state of Louisiana to be applied against taxes collected by the Department of Revenue. Adopts LAC 61:III.2705 to establish transfer fees for transferable tax credits including the motion picture investor tax credit and historic rehabilitation credit 04/10/2015
04/20/2015
05/29/2015
Proposed Regulation
Notice of Intent
Public Hearing

Notice of Intent

Code Title Date Issued
LAC 61:I.1912
New Markets Job Act - Premium Tax Credit 12/20/2014 PDF
LAC 61:III.2103
Voluntary Disclosure Agreement 12/20/2014 PDF
LAC 61:III.2101
Penalty Waiver 12/20/2014 PDF
LAC 61:I.4915
Louisiana Tax Delinquency Amnesty Act of 2014 10/20/2014 PDF
LAC 61:I.4907
Remittance of Tax under Protest, Suit or Petitions to Recover 09/22/2014 PDF
LAC 61:I.1907
Income Tax Credits for Solar Energy Systems 09/22/2014 PDF
LAC 61:I.1912
New Markets Job Act – Premium Tax Credit 12/20/2013 PDF
LAC 61:III.2505
Filing Extensions for Partnerships Filing Composite Returns 12/20/2013 PDF
LAC 61:I.1907
Income Tax Credits for Solar Energy Systems 10/21/2013 PDF
LAC 61:I.1401
Composite Payment Requirements; Exceptions 09/20/2013 PDF
LAC 61:I.1913
Alternative Fuel Tax Credit 12/20/2012 PDF
LAC 61:I.1516
Payment of Withholding Tax 10/20/2012 PDF
LAC 61:I.1520
Withholding by Professional Athletic Teams 10/20/2012 PDF
LAC 61:III:2501
Individual Income Tax Filing Extensions 10/20/2012 PDF
LAC 61:III:2503
Corporation Income and Franchise Tax Filing Extensions 10/20/2012 PDF
LAC 61:I.1913
Alternative Fuel Tax Credit 09/20/2012 PDF
LAC 61:I.1907
Income Tax Credit for Wind or Solar Energy System 08/20/2012 PDF
LAC 61:I.4415
Certain Self-Propelled Vehicles Removed from Inventory 05/10/2012 PDF
LAC 61:I.4910
Electronic Funds Transfer 05/10/2012 PDF
LAC 61:I.1515
Withholding Tax Statements – Electronic Filing Requirements 05/10/2012 PDF
LAC 61:I:4372
Payment of Sales and Use Taxes by Persons Constructing, Altering, or Repairing Immovable Property 04/19/2012 PDF
LAC 61:I.1907
Income Tax Credit for Wind or Solar Energy System 09/20/2011 PDF
LAC 61:III.1525
Mandatory Electronic Filing of Tax Returns and Payment 03/20/2011 PDF
LAC 61:III.1527
Electronic Filing Mandate for Reports and Returns related to the Sports Facility Assistance Fund 12/29/2010 PDF
LAC 61:I.1911
New Markets Tax Credit 12/29/2010 PDF
LAC 61:III.1503
Individual Income Tax Extension Payments 11/19/2010 PDF
LAC 61:III.1505
Corporation Income and Franchise Tax Extension Payments 11/19/2010 PDF
LAC 61:III:2503
Corporation Income and Franchise Tax Filing Extensions 11/19/2010 PDF
LAC 61:III:2501
Individual Income Tax Filing Extensions 11/19/2010 PDF
LAC 61:I.1525
Income Tax Withholding on Gaming Winnings 09/20/2010 PDF
LAC 61:I.1125
Application of Net Operating Losses Carryover to Otherwise Closed Years 07/20/2010 PDF
LAC 61:I.1907
Income Tax Credits for Wind or Solar Energy Systems 06/20/2010 PDF
LAC 61:I.1909
Income Tax Credits for Apprenticeship 05/20/2010 PDF
LAC 61:I.1907
Income Tax Credits for Wind or Solar Energy Systems 03/20/2010 PDF
LAC 61:III.1525
Electronic Filing Requirements for Oil or Gas Severance Tax 03/20/2010 PDF
LAC 61:I.4401.D.3
Department Proposes to Repeal the Definition of the Term “Newspaper” That Is Provided in the Current Rule (3/1/2010) 03/01/2010 PDF
LAC 64:I:4410
Department Proposes to Amend Rule to Provide with Respect to the Sales Tax Exemption Under R.S. 47:305(D)(4)(b) for Chemotherapy Drugs Used in the Treatment of Cancer (12/23/2009) 12/23/2009 PDF
LAC 61:I:1515
Income: Withholding Tax, Withholding Tax Annual Reconciliation And Employee Withholding Statements - Electronic Filing Requirements 07/20/2009 PDF
LAC 61:I.1310
Individual Income Tax Tables 07/20/2009 PDF
LAC 61:I:4313
Department Proposes to Adopt Rule Concerning the Point of Sale for the Jurisdiction Where Sales Taxes Are Due (7/10/2009) 07/10/2009 PDF
LAC 61:I.1501
Income Tax Withholding Tables 05/20/2009 PDF
LAC 61:III.1513-1523
Department Proposes Rule Requiring Electronic Filing of Certain Types of Tax Returns, Beginning with the July 2009 Filing Period (4/22/2009) 04/22/2009 PDF
LAC 61:III.101
Policy Statements 03/20/2009 PDF
LAC 61:III:2501
Individual Income Tax Filing Extensions 01/20/2009 PDF
LAC 61:I.4420
Department Proposes Amendments to the Rule Concerning the Sales Tax Exemption Provided by R.S. 47:305.50 for Vehicles Operating in Interstate Commerce 12/22/2008 PDF
LAC 61:III.501
Designation of Tax Matters Person 11/20/2008 PDF
LAC 61:I.1501
Income Tax Withholding Tables 11/20/2008 PDF
LAC 61:I.1907
Wind or Solar Energy Systems Tax Credits 06/20/2008 PDF
LAC 61:III.1511
Department Proposes Rule Requiring Lessors and Rentors of Motor Vehicles to File State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period 06/19/2008 PDF
LAC 61:I.1911
Louisiana New Markets Tax Credit 05/20/2008 PDF
LAC 61:I.4423
Concerning the Annual State Sales Tax Holiday Authorized by La. Rev. Stat. Ann. § 47:305.58 on Sales of Hurricane-Preparedness Items or Supplies 04/22/2008 PDF
LAC 61:III.1501
Requirement for Tax Preparers to File Income Tax Returns Electronically 04/20/2008 PDF
LAC 61:I.1911
Louisiana New Markets Tax Credit 02/20/2008 PDF
LAC 61:III.1532
Payment of Taxes by Credit or Debit Cards; Other 01/18/2008 PDF
LAC 61:I.101
Drug Free Workplace and Drug Testing 12/20/2007 PDF
LAC 61:I.1305
Income Tax Schedule Requirements for Certain Nonresident Professional Athletes and Professional Sports Franchises 12/20/2007 PDF
LAC 61:III.1501
Department Proposes Rule Requiring Compensated Tax Preparers to Submit Electronically Certain Percentages of Their Clients’ Individual Income Tax Returns, Beginning in 2008 08/23/2007 PDF
LAC 61:I.4351
Sales Tax Returns and Payment of Tax 06/26/2007 PDF
LAC 61:I.1115
Withholding Tax at the Source 04/02/2007 PDF
LAC 61:I.1140
Exemption from Tax on Corporations 03/01/2007 PDF
LAC 61:I.1401
Partnership Composite Returns and Payments 03/01/2007 PDF
LAC 61:I.5302
Issuance and Cancellation of a Lien; Fees 02/22/2007 PDF
LAC 61:I.1122
Taxes Not Deductible 12/04/2006 PDF
LAC 61:III:2115
Interest Abatement and Compromise 10/25/2006 PDF
LAC 61:I.4304
Department Proposes Rule Concerning the Sales Tax Exemption on Purchases of Electricity and the Sales Tax Limitation on Purchases of Natural Gas by Paper and Wood Products Manufacturers 10/23/2006 PDF
LAC 61:I.2903
Extension of time allowed for filing certifications for reduced oil and gas severance tax rates 06/23/2006 PDF
LAC 61:I.5301
Oilfield Site Restoration Fee 04/24/2006 PDF
LAC 61:I.1195
Health Insurance Credit for Contractors of Public Works 02/17/2006 PDF
LAC 61:I.601
Presidential Disaster Relief Credits 01/19/2006 PDF
LAC 61:I.1195
Health Insurance Credit for Contractors of Public Works 12/20/2005 PDF
LAC 61:I.1130
Computation of Net Allocable Income from Louisiana Sources 12/20/2005 PDF
LAC 61:I.1134
Determination of Louisiana Apportionment Percent 12/20/2005 PDF
LAC 61:I.306
Allocation of Taxable Capital 12/20/2005 PDF
LAC 61:I.1311
Annual Retirement Income Exemption for Individuals 65 or Older 11/20/2005 PDF
LAC 61:I.1175
Definition of Separate Corporation Basis 11/20/2005 PDF
LAC 61:III.2111
Interest Waiver and Filing Extensions Following Disasters 11/20/2005 PDF
LAC 61:I.1128
Segregation of Items of Gross Income 10/20/2005 PDF
LAC 61:I.1115
Modifications to Deductions from Gross Income 10/20/2005 PDF
LAC 61:I.1114
Modifications to Federal Gross Income 10/20/2005 PDF
LAC 61:III.1101
Donations to the Louisiana Military Family Assistance Fund 09/20/2005 PDF
LAC 61:I.1130
Computation of Net Allocable Income from Louisiana Sources 09/20/2005 PDF
LAC 61:I.4311
Department Proposes to Amend the Sales Tax Rule Concerning the Requirements for Absorption of the Sales Tax by Selling Dealers, to Update for Statutory Changes Since the Rule’s Last Amendment 02/28/2005 PDF
LAC 61:I.4351
Department Proposes to Amend the Sales Tax Rule Concerning the Penalty for Dealer Absorption of the Tax, to Update for Statutory Changes Since the Rule’s Last Amendment 02/28/2005 PDF
LAC 61:II.101
Department Proposes to Repeal the Existing Rule Prescribing the Format for the Sales Tax Returns Used by Local Sales Taxing Jurisdictions 02/28/2005 PDF
LAC 61:I.306
Corporation Franchise Tax Allocation of Taxable Capital 12/20/2004 PDF
LAC 61:I.1138
Special Adjustments by the Secretary 12/20/2004 PDF
LAC 61:I.4906
Signature Alternative for Preparers 12/20/2004 PDF
LAC 61:I.4910
Electronic Funds Transfer 11/17/2004 PDF
LAC 61:I.309
Franchise Tax – Due Date, Payment, and Reporting of the Tax 10/25/2004 PDF
LAC 61:I.1124
Net Operating Loss Deduction 08/20/2004 PDF
LAC 61:I.5302.C.3
Issuance and Cancellation of a Lien;Fees 03/20/2004 PDF
LAC 61:I.1351
Suspension, Revocation, and Denial of Huntingand Fishing Licenses for Non-payment of Individual Income Tax 02/20/2004 PDF
LAC 61:I.320
Books of the Corporatation 01/20/2004 PDF
LAC 61:I.301-313 and 317
Repromulgation of Corporation Franchise Tax Regulations 12/20/2003 PDF
LAC 61:I.1115-1189
Repromulgation of Corporation Income Tax Regulations 12/20/2003 PDF
LAC 61:I.1520
Withholding by Professional Athletic Teams (also see the Emergency Rule) 10/20/2003 PDF
LAC 42:I.1775
Progressive Pull-Tabs 09/20/2003 PDF
LAC 61:I.1148
Corporation Returns 09/20/2003 PDF
LAC 61:I.4910
Electronic Funds Transfer 09/20/2003 PDF
LAC 61:I.4353
Proposed Amendment to the Rule Concerning the Optional Apportionment Method Provided by R.S. 47:306.1 for Use by For-Hire Carriers in Reporting Sales and Use Taxes 07/20/2003 PDF
LAC 61:I.305
Department proposes rule concerning “reserves” and “assets” for corporation franchise tax 05/20/2003 PDF
LAC 61:I.1310
Department proposes rule providing tax tables for individual income tax. 05/20/2003 PDF
LAC 61:III.2101
Department proposes a Rule governing the documentation taxpayers must submit when requesting waiver of delinquent filing or late payment penalty and the factors that will be considered by the Department in evaluating waiver requests. 03/20/2003 PDF
LAC 61:III.301-335
Alternative Dispute Resolution 03/20/2003 PDF
LAC 61:III.2101
Department Adopts Emergency Rule governing the documentation taxpayers must submit when requesting waiver of delinquent filing or late payment penalty and the factors that will be considered by the Department in evaluating waiver requests. 02/05/2003 PDF
LAC 61:I.1131
Proposed Rule Concerning Computation of Net Allocable Income from Louisiana Sources 10/20/2002 PDF

Adopted Rules

Code Title Date Issued
LAC 61:III.2101
Penalty Waiver 03/20/2015 PDF
LAC 61:III.2103
Voluntary Disclosure Agreements 03/20/2015 PDF
LAC 61:I.1912
New Markets Jobs Act – Premium Tax Credit 03/20/2015 PDF
LAC 61:I.4915
Louisiana Tax Delinquency Amnesty Act of 2014 01/20/2015 PDF
LAC 61:I.1907
Income Tax Credits for Solar Energy Systems 12/20/2014 PDF
LAC 61:I.4907
Remittance of Tax Under Protest, Suits, or Petitions to Recover 12/20/2014 PDF
LAC 61:III.2505
Filing Extensions for Partnerships Filing Composite Returns 04/22/2014 PDF
LAC 61:I.1401
Partnership Composite Return Requirement, Composite Payment Requirement, Exceptions 01/23/2014 PDF
LAC 61:I.1516
Income – Withholding Tax – Payment 01/20/2013 PDF
LAC 61:I.1907
Income Tax Credit for Wind or Solar Energy System 01/20/2013 PDF
LAC 61:I.1520
Withholding by Professional Athletic Teams 01/20/2013 PDF
LAC 61:III:2501
Individual Income Tax Filing Extensions 01/20/2013 PDF
LAC 61:III:2503
Corporation Income and Franchise Tax Filing Extensions 01/20/2013 PDF
LAC 61:I.1913
Alternative Fuel Tax Credit 12/27/2012 PDF
LAC 61:I.1515
Withholding Tax Statements and Returns – Electronic Filing Requirements 09/21/2012 PDF
LAC 61:I.4910
Electronic Funds Transfer 09/21/2012 PDF
LAC 61:I.4372
Payment of Sales and Use Taxes by Persons Constructing, Altering, or Repairing Immovable Property 08/20/2012 PDF
LAC 61:I.4415
Certain Self-Propelled Vehicles Removed from Inventory 08/20/2012 PDF
LAC 61:I.1907
Income Tax Credit for Wind or Solar Energy System 12/11/2011 PDF
LAC 61:III.1525
Electronic Filing Requirements for Oil or Gas Severance Tax 06/20/2011 PDF
LAC 61:I.1525
Income Tax Withholding on Gaming Winnings 12/29/2010 PDF
LAC 61:I:1125
Application of Net Operating Losses Carryover to Otherwise Closed Years 10/20/2010 PDF
LAC 61:I.1907
Income Tax Credits for Wind or Solar Energy Systems 09/20/2010 PDF
LAC 61:I.1909
National Center for Construction Education and Research Apprenticeship Tax Credits 08/20/2010 PDF
LAC 61:I.4401.D.3
Repeal of the Definition of the Term “Newspaper” That Is Provided Within the Current Rule (7/21/2010) 07/21/2010 PDF
LAC 61:IIII.1525
Requirement for the Electronic Filing of Oil and Gas Severance Tax Returns (7/21/2010) 07/21/2010 PDF
LAC 61:I.4401(G)(2)
Concerning the Sales Tax Exemption Provided by R.S. 47:305(D)(4)(b) for Chemotherapy Drugs Used in the Treatment of Cancer (5/25/2010) 05/25/2010 PDF
LAC 61:III:2503
Corporation and Income Tax Filing Return Filing Extensions 03/20/2010 PDF
LAC 61:I.1701
Extension of Time to File; Waiver of Interest (LAC 61:I.1701) 02/23/2010 PDF
LAC 61:I.1515
Income Tax Withholding Electronic Filing Requirements 12/20/2009 PDF
LAC 61:I.1310
Individual Income Tax Tables 12/20/2009 PDF
LAC 61:I:1501
Income Tax Withholding Tables 08/20/2009 PDF
LAC 61:I.4420
Amended Rule Concerning the Sales Tax Exemption Provided by R.S. 47:305.50 for Vehicles Operating in Interstate Commerce (7/20/2009) 07/21/2009 PDF
LAC 61:III.1513-1523
Requiring Electronic Filing of Certain Types of Tax Returns, Beginning with the July 2009 Filing Period (7/20/2009) 07/21/2009 PDF
LAC 61:III.101
Policy Statements 06/20/2009 PDF
LAC 61:III.2116
Interest Waiver and Filing Extensions Following Disasters 06/20/2009 PDF
LAC 61:III:2501
Individual Income Tax Filing Extensions 06/20/2009 PDF
LAC 61:I:1501
Income Tax Withholding Tables 02/20/2009 PDF
LAC 61:III.501
Designation of Tax Matters Person 02/20/2009 PDF
LAC 61:I.1907
Income Tax Credits for Wind or Solar Energy Systems 10/20/2008 PDF
LAC 61:III.1511
Requiring Lessors and Rentors of Motor Vehicles to File State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period 09/20/2008 PDF
LAC 61:I.4423
Concerning the Annual State Sales Tax Holiday Authorized by La. Rev. Stat. Ann. § 47:305.58 on Sales of Hurricane-Preparedness Items or Supplies 07/20/2008 PDF
LAC 61:III.1501
Requirement for Tax Preparers to File Income Tax Returns Electronically 07/18/2008 PDF
LAC 61:III:1532
Payment of Taxes by Credit or Debit Cards; Other 04/20/2008 PDF
LAC 61:I.101
Drug Free Workplace and Drug Testing 04/20/2008 PDF
LAC 61:I:1305
Income Tax Schedule Requirement for Certain Nonresident Professional Athletes and Professional Sports Franchises 03/20/2008 PDF
LAC 61:I.1903
School Readiness Tax Credits 12/20/2007 PDF
LAC 61:III.1501
Requirement for Tax Preparers to File Income Tax Returns Electronically 11/19/2007 PDF
LAC 61:I.4351
Amending the Rule Concerning Returns and Payment of Tax, Penalty for Absorption of Tax 09/21/2007 PDF
LAC 61:I.1401
Partnerships Composite Returns and Payments 05/21/2007 PDF
LAC 61:I.1140
Exemption from Tax on Corporations 05/21/2007 PDF
LAC 61:I.5302
Issuance and Cancellation of a Lien; Fees 05/20/2007 PDF
LAC 61:I.1122
Taxes Not Deductible 03/01/2007 PDF
LAC 61:III:2115
Interest Abatement and Compromise 01/20/2007 PDF
LAC 61:I.601
Presidential Disaster Relief Credits 10/20/2006 PDF
LAC 61:I.1905
Concerning Deposits to the Telephone Company Property Assessment Relief Fund 05/25/2006 PDF
LAC 61:I.4301
Concerning the Definition of the Term “Hotel” for Sales Tax Purposes, As Defined by La. Rev. Stat. Ann. § 47:301(6), and the Term “Transient Guest”, As Used Within That Definition 05/25/2006 PDF
LAC 61:I.1195
Health Insurance Credit for Contractors of Public Works 05/20/2006 PDF
LAC 61:I.601
Presidential Disaster Relief Credits 04/20/2006 PDF
LAC 61:I.1134
Determination of Louisiana Apportionment Percent 03/21/2006 PDF
LAC 61:I.1130
Computation of Net Allocable Income from Louisiana Sources 03/21/2006 PDF
LAC 61:I.306
Corporation Franchise Tax – Allocation of Taxable Capital 03/21/2006 PDF
LAC 61:I.4301
oncerning the Exclusion of Certain Fire Fighting Equipment from the Definition of the Term “Retail Sale” for Sales Tax Purposes 03/06/2006 PDF
LAC 61:I.4373
Amending the Rule Concerning the Value of Surety Bonds that Nonresident Contractors Are Required to Furnish to the Secretary of Revenue Guaranteeing Their Payment of State and Local Taxes 03/06/2006 PDF
LAC 61:I.4371
Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters 03/06/2006 PDF
LAC 61:I.4412
Repeal of the Rule Associated with the Former Sales Tax Exemption for Fire Fighting Equipment 03/06/2006 PDF
LAC 61:III:2111
Interest Waiver and Filing Extensions Following Disasters 02/20/2006 PDF
LAC 61:I.1128
Segregation of Items of Gross Income 02/17/2006 PDF
LAC 61:I.1175
Definition of Separate Corporation Basis 02/17/2006 PDF
LAC 61:I.1115
Corporation Income Tax 02/17/2006 PDF
LAC 61:I.1114
Modifications to Federal Gross Income 02/17/2006 PDF
LAC 61:I.1311
Annual Retirement Income Exemption 02/17/2006 PDF
LAC 61:III:1101
Donations to the Louisiana Military Family Assistance Fund 12/20/2005 PDF
LAC 61:III.301-335
Department adopts a rule governing Alternative Dispute Resolution. 06/01/2005 PDF
LAC 61:I.4301
Concerning the State Sales Tax Exclusions for Manufacturing Machinery and Equipment That Are Phased-In Over Six Years, Starting July 1, 2004 03/24/2005 PDF
LAC 61:I.306
Corporation Franchise Tax Allocation of Taxable Capital 03/20/2005 PDF
LAC 61:I.1134
Corporation Income Tax Determination of Louisiana Apportionment Percent 03/20/2005 PDF
LAC 61:I.4906
Signature Alternatives for Preparers 03/20/2005 PDF
LAC 61:I.4910
Electronic Funds Transfer 02/20/2005 PDF
LAC 61:I.4416
Amending the Rule Concerning the State Sales Tax Exemption for Mardi Gras Specialty Items 02/04/2005 PDF
LAC 61:I.4418
Amending the Rule Concerning the State and Local Sales Tax Exemption for Sales by Certain Nonprofit Organizations at Fund-raising Events 02/04/2005 PDF
LAC 61:I.4420
Amending the Rule Concerning the Exemption From State and Local Sales Tax for Certain Trucks, Trailers, and Contract Carrier Busses Used at Least 80% of the Time in Interstate Commerce 02/04/2005 PDF
LAC 61:I.4357
Amending the Rule Concerning State and Local Sales Tax Payment Procedures at the Time of the Termination or Transfer of a Business 02/04/2005 PDF
LAC 61:I.4365
Amending the Rule Concerning R.S. 47:312 that Authorizes the Secretary of Revenue and Local Tax Collectors to Attach Property Upon Which Sales or Use Tax, Interest, and Penalty Is Not Paid 02/04/2005 PDF
LAC 61:I.4367
Amending the Rule Concerning the Authority of the Secretary of Revenue and Local Collectors to Institute Judicial Proceedings Barring Delinquent Taxpayers From Further Pursuit of Business 02/04/2005 PDF
LAC 61:I.4369
Amending the Rule Concerning the Credit or Refund of State and Local Sales Tax That Is Authorized On Sales Returned to Dealers and On Uncollectible Accounts 02/04/2005 PDF
LAC 61:I.4371
Amending the Rule Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters 02/04/2005 PDF
LAC 61:I.4361
Amending the Rule Concerning the Requirement that Wholesalers and Jobbers Keep Records to Enable the Determination of Their Correct State and Local Sales Tax Liabilities 02/04/2005 PDF
LAC 61:I.4373
Amending the Rule Concerning Procedures that Must Be Followed by Nonresident Contractors to Comply With the Contract Registration and Bond Requirements of R.S. 47:9, 47:306(D), 47:337.18, and 47:337.19 02/04/2005 PDF
LAC 61:I.4404
Amending the Rule Concerning the State and Local Sales Tax Exemption for Seeds Used in the Planting of Crops 02/04/2005 PDF
LAC 61:I.4406
Amending the Rule Concerning the State and Local Sales Tax Exemption on Sales of Little Theatre Tickets 02/04/2005 PDF
LAC 61:I.4407
Amending the Rule Concerning the State and Local Sales Tax Exemption for Tickets to Musical Performances of Nonprofit Musical Organizations 02/04/2005 PDF
LAC 61:I.4408
Amending the Rule Concerning the State and Local Sales Tax Exemption for Commercial Agricultural Pesticides 02/04/2005 PDF
LAC 61:I.4409
Amending the Rule Concerning the State and Local Sales Tax Exemption for the Amounts Paid by Motion Picture Theatres to Distributing Agencies for the Use of Films 02/04/2005 PDF
LAC 61:I.4410
Amending the Rule Concerning the Exemption From State and Local Sales Tax for Property Purchased for First Use Outside the State 02/04/2005 PDF
LAC 61:I.4402
Amending the Rule Concerning the Exemption From State and Local Lease and Rental Tax for Helicopters Used in the Exploration for or the Production of Minerals 02/03/2005 PDF
LAC 61:I.4413
Amending the Rule Concerning State and Local Sales Taxes on Admissions to Entertainment Events Sponsored by Certain Domestic Nonprofit Corporations 02/02/2005 PDF
LAC 61:I.4363
Amending the Rule Concerning the Authority of the Secretary of Revenue and Local Sales Tax Collectors to Examine the Records of Transportation Companies 02/02/2005 PDF
LAC 61:I.4359
Amending the Rule Concerning the Requirement that Dealers Keep Records to Enable the Determination of Their Correct State and Local Sales Tax Liabilities 02/02/2005 PDF
LAC 61:I.4355
Amending the Rule Concerning the Authority of the Secretary of Revenue and Local Sales Tax Collectors to Determine the Amount of State and Local Sales Tax that Is Due in Certain Cases 02/02/2005 PDF
LAC 61:I.309
Due Date, Payment, and Reporting of Tax 01/20/2005 PDF
LAC 61:I.1148
Corporation Returns 12/20/2004 PDF
LAC 61:I.4311
Concerning Dealers’ Treatment of Sales Taxes That They Must Collect 12/17/2004 PDF
LAC 61:I.4351
Concerning the Filing of Tax Returns and the Payment of Taxes 12/17/2004 PDF
LAC 61:I.4401
Concerning the Sales Tax Exemptions Provided By La. Stat. Ann. § 47:305, Indicating Whether Each Exemption Applies to Both State and Local Sales Tax, or to Only State Sales Tax 12/17/2004 PDF
LAC 61:I.4301
Concerning Definitions of Terms Used In the Sales Tax Statutes 12/17/2004 PDF
LAC 61:I.4303
Concerning the Treatment of Sales Taxes Levied by Local Governments on Inter-jurisdictional Lease and Rental Transactions 12/17/2004 PDF
LAC 61:I.4307
Concerning the Collection of Taxes, Including Collection from Dealers and Auctioneers, and Collection on Vehicles, Off-road Vehicles, and Motorboats and Vessels 12/17/2004 PDF
LAC 61:I.1124
Net Operating Loss Deduction 11/18/2004 PDF
LAC 61: I 1355
Suspension and Denial of Renewal of Drivers Licenses 10/20/2004 PDF
LAC 61:I.4301
Concerning R.S. 47:301(14)(e) that Defines Sales Taxable Services to Include the Furnishing of Laundry, Cleaning, Pressing, and Dyeing Services, and the Cleaning and Renovation of Clothing, Furs, Carpets and Rugs 06/25/2004 PDF
LAC 61:I.1351
Suspension, Revocation, or Denial of Hunting and Fishing Licenses 05/20/2004 PDF
LAC 61:I.5302
Issuance and Cancellation of a Lien;Fees 05/20/2004 PDF
LAC 61:I.4403
Concerning the Sales Tax Exemptions Provided by R.S. 47:305.1 for Vessels of Fifty Tons Load Displacement and Over, and for Vessels Operating Exclusively in Foreign or Interstate Coastwise Commerce 05/19/2004 PDF
LAC 61:I.4313
Repeal of the Rule Providing for the Manufactured and Mobile Home Settlement Fund 05/19/2004 PDF
LAC 61:I.320
Books of the Corporation 04/20/2004 PDF
LAC 61:I.301-317
Repromulgation of Corporation Franchise Tax Rules 03/20/2004 PDF
LAC 61:I.1520
Withholding by Professional Athletic Teams 01/20/2004 PDF
LAC 42:I.1775
Charitable Gaming Progressive Pull-Tabs 12/20/2003 PDF
LAC 61:I.4910
Electronic Funds Transfer 12/20/2003 PDF
LAC 61:I.4307B
Amending the Rule Relative to the Collection of Sales Taxes on Vehicles, to Remove Language Within the Former Rule that Provided for the Collection by Vehicle Rentors of a Local Sales Tax Recovery Surcharge 10/20/2003 PDF
LAC 61:I.4401
Concerning the Sales and Use Taxation of Food Products 08/20/2003 PDF
LAC 61:I.1310
Individual Income Tax Tables 08/20/2003 PDF
LAC 61:I.305
Surplus and Undivided Profits – Definitions of Reserves and Assets 08/20/2003 PDF
LAC 61:III.2101
Penalty Waiver 06/20/2003 PDF
LAC 61:I.2903.A
Severance Tax – Definition of Payout 06/20/2003 PDF
LAC 61:I.4420
Sales Tax Exemption Provided by R.S. 47:305.50(A) for Certain Large Trucks, Trailers and Contract Carrier Busses Operating 80% of The Time in Interstate Commerce 02/20/2003 PDF
LAC 61:I.4301
Definition of the Term "Tangible Personal Property" for Sales and Use Tax Purposes 02/20/2003 PDF
LAC 61:I.1306
Offset of Individual Income Tax Refunds Against Debts Owed Certain Persons 01/20/2003 PDF
LAC 61:I.4301
Definition of Furnishing Cold Storage Space for Sales Tax Purposes 12/20/2002 PDF
LAC 61:I.4301
Definition of the Term "Lease or Rental" for Sales Tax Purposes 12/20/2002 PDF
LAC 61:I.4301
Definition of the Term "Person" for Sales and Use Tax Purposes 12/20/2002 PDF
LAC 61:I.3363
Use of Dyed Special Fuel By Fire Trucks 11/20/2002 PDF
LAC 61:I.4913
Department Adopts Rule governing the Collection of In-State Tax Liabilities by Debt Collection Agencies or the Attorney General’s Office. 11/20/2002 PDF
LAC 61:I.305
Surplus and Undivided Profits 09/20/2002 PDF
LAC 61:I.4301
Definition of the Term "Sale" for Sales Tax Purposes 06/20/2002 PDF
LAC 61:I.1505
Electronic Systems for Withholding Exemption Certificates 06/20/2002 PDF
LAC 61:I.1515
Magnetic Media Label Requirements 06/20/2002 PDF
LAC 61:I.1307
Federal Income Tax Deduction 05/20/2002 PDF
LAC 61:I.5101
Requirement to Furnish Information on Purchases from Manufacturers Not Participating in Tobacco Master Settlement Agreement. 04/20/2002 PDF
LAC 61:I.1401
Partnership Composite Return and Payment Requirements 04/19/2002 PDF
LAC 61:I.4908
Insufficient Funds Checks as They Relate to Payments Under Protest 02/20/2002 PDF
LAC 61:I.1302
Nonresident Net Operating Losses 01/18/2002 PDF
LAC 61:I.1304
Nonresident Apportionment of Compensation 01/18/2002 PDF
LAC 61:I.309
Franchise Tax Due Date 01/18/2002 PDF
LAC 61:I.1303
Application of Louisiana Individual Income Tax to Native Americans 12/20/2001 PDF
LAC 61:I.4301
Definition of the Term "Sales Price" for Sales and Use Tax Purposes 10/20/2001 PDF
LAC 61:I.1902
Inventory Tax Credit 10/19/2001 PDF
LAC 61:I.4911
Filing and Payment Dates 08/20/2001 PDF
LAC 61:I.4905
Signature Alternatives 07/20/2001 PDF
LAC 61:I.4313
Administration of Claims Against the Manufactured and Mobile Home Settlement Fund 07/01/2001 PDF
LAC 61:III.2101
Waiver of Delinquent Penalty 06/20/2001 PDF
LAC 61:III.101
Policy Statements 02/20/2001 PDF
LAC 61:I.4909
Refund Claims 01/20/2000 PDF
LAC 61:I.4910
Electronic Funds Transfer 12/20/1999 PDF
LAC 61:I.4905
Signature Alternatives 02/20/1999 PDF

Emergency Rules

Code Title Date Issued
LAC 61:III.1701
Administrative Fees 11/14/2015 PDF
LAC 61:I.4919
Installment Agreement for Payment of Tax; Fees 11/14/2015 PDF
LAC 61:I.5302
Issuance and Cancellation of a Lien; Fees 11/14/2015 PDF
LAC 61:I.4919
Installment Agreement for Payment of Tax; Fees 07/17/2015 PDF
LAC 61:I.5302
Issuance and Cancellation of a Lien; Fees 07/17/2015 PDF
LAC 61:III.1701
Administrative Fees 07/17/2015 PDF
LAC 61:I.4915
Louisiana Tax Delinquency Amnesty Act of 2014 09/22/2014 PDF
LAC 61:I.1912
Alternative Fuel Tax Credit 04/27/2012 PDF
LAC 61:III.2501
Individual Income Tax Filing Extensions 03/20/2012 PDF
LAC 61:III.2503
Corporation Income and Franchise Tax Filing Extensions 03/20/2012 PDF
LAC 61:I.4910
Electronic Funds Transfer 02/20/2012 PDF
LAC 61:I.1515
Withholding Tax Statements and Returns?Electronic Filing Requirements 02/20/2012 PDF
LAC 61:I.1907
Income Tax Credits for Wind or Solar Energy Systems 08/25/2011 PDF
LAC 61:III.1525
Electronic Filing Requirements for Oil or Gas Severance Tax 02/02/2011 PDF
LAC 61:IIII.1527
Electronic Filing Mandate for Reports and Returns Related to the Sports Facility Assistance Fund 11/19/2010 PDF
LAC 64:I:5401
Concerning the Service Charge on Sales of Prepaid Wireless Telecommunications Services Authorized by Act 531 of the 2009 Regular Session of the Louisiana Legislature (12/23/2009) 12/23/2009 PDF
LAC 61:I.4425
Concerning the Annual Louisiana Second Amendment Weekend Holiday Act on Consumer Purchases of Firearms, Ammunition, and Hunting Supplies 08/04/2009 PDF
LAC 61:I.4912
Concerning the Louisiana Tax Delinquency Amnesty Act of 2009 and the tax amnesty program to be conducted by the Department of Revenue during the months of September and October 2009 08/04/2009 PDF
LAC 61:III.2501
Individual Income Tax Filing Extensions 12/29/2008 PDF
LAC 61:I.1911.1
Application of the New Markets Tax Credit Cap for 2009 12/19/2008 PDF
LAC 61:III:2501
Individual Income Tax Filing Extensions 11/26/2008 PDF
LAC 61:I.1907
Wind or Solar Energy Systems Tax Credits 06/20/2008 PDF
LAC 61:III.1511
Requiring that Lessors and Rentors of Motor Vehicles Submit Their State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period 05/29/2008 PDF
LAC 61:I.4423
Concerning the Annual State Sales Tax Holiday on Sales of Certain Types of Hurricane Preparedness Supplies 03/20/2008 PDF
LAC 61:III:1532
Payment of Taxes by Credit or Debit Cards; Other 01/18/2008 PDF
LAC 61:I.1305
Income Tax Schedule Requirements for Certain Nonresident Professional Athletes and Professional Sports Franchises 12/20/2007 PDF
LAC 61:I.5302
Issuance and Cancellation of a Lien; Fees 02/22/2007 PDF
LAC 61:I.1195
Health Insurance Credit for Contractors of Public Works 02/17/2006 PDF
LAC 61:I:4301
Concerning the Classification of Businesses as “Hotels” for Sales Tax Purposes, and of Hotel Customers as Either Transient Guests or Permanent Occupants 02/01/2006 PDF
LAC 61:I.601
Presidential Disaster Relief Credits 01/19/2006 PDF
LAC 61:I.1311
Annual Retirement Income Exemption for Individuals 65 or Older 11/20/2005 PDF
LAC 61:I.4301
Repeal of Emergency Rule—Hurricane Katrina Hotel Sales Tax Exclusion 10/28/2005 PDF
LAC 61:III.2111
Emergency Rule—Interest Waiver and Filing Extensions Following Disasters 10/20/2005 PDF
LAC 61:I.4373
Department Issues Emergency Rule Concerning Nonresident Contractors’ Bonding Requirements 10/13/2005 PDF
LAC 61:I.4371
Department Issues Emergency Rule Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters 09/08/2005 PDF
LAC 61:I.4301
Hurricane Katrina—Hotel Sales Tax Exclusion 09/01/2005 PDF
LAC 61:I.4906
Emergency Rule Concerning Signature Alternative for Preparers 12/20/2004 PDF
LAC 61:I.4301
Emergency Rule Conercning the Sales Tax Exclusions for Manufacturing Machinery and Equipment That Are Phased-In Over Six Years, Starting July 1, 2004 07/02/2004 PDF
LAC 61:I.1520
Emergency Rule Concerning Withholding by Professional Athletic Teams (also see the Notice of Intent) 10/20/2003 PDF
LAC 42:I.1775
Emergency Rule Concerning Progressive Pull-Tabs 08/15/2003 PDF
LAC 61:I.4913
Revised Emergency Rule governing the Collection of In-State Tax Liabilities by Debt Collection Agencies or the Attorney General’s Office. 05/20/2002 PDF

Summary Report Notices

Code Title Date Issued
LAC 61:I.5302
Regulation Summary Report Notice Issuance and Cancellation of a Lien; Fees 01/07/2016 PDF
LAC 61:III.1701
Regulation Summary Report Notice Administrative Fees 01/07/2016 PDF
LAC 61:I.4919
Regulation Summary Report Notice Installment Agreement for Payment of Tax; Fees 01/07/2016 PDF
LAC 61:I.1912
Regulation Summary Report Notice LAC 61:I.1912 New Markets Jobs Act – Premium Tax Credit 02/06/2015 PDF
LAC 61:III.2101
Regulation Summary Report Notice LAC 61:III.2101 Penalty Waiver 02/04/2015 PDF
LAC 61:III.2103
Regulation Summary Report Notice LAC 61:III.2103 Voluntary Disclosure Agreement 02/04/2015 PDF
LAC 61:I.4915
Regulation Summary Report Notice LAC 61:I.4915 Louisiana Tax Delinquency Amnesty Act of 2014 12/15/2014 PDF