Louisiana Administrative Code

Nonemergency Rulemaking

Code Description Date Issued
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

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