Policy Documents

Revenue Information Bulletins

Code
23-029
Income Tax Filing Extensions for Taxpayers Affected by Federally Declared Disaster or Emergency
12/01/2023 PDF
23-028
Construction Code Voluntary Retrofitting Deduction Act 262 of the 2023 Regular Session
11/14/2023 PDF
23-026
Income Tax Return Filing Deadlines Extended for Taxpayers Impacted by Seawater Intrusion
10/06/2023 PDF
23-025
Credit Sales of Tobacco Stamps
09/22/2023 PDF
23-024
Credit For Taxes Paid to Other States Act 413 of the 2023 Regular Session
08/17/2023 PDF
23-023
Changes Applicable to Motion Picture Tax Credits Act 411 of the 2023 Regular Session
10/12/2023 PDF
23-022
Changes to the Pass-Through Entity Election Act 450 of the 2023 Regular Session
10/27/2023 PDF
23-021
Notification of Reporting Requirements for Self-Distribution by a Manufacturing Distiller Effective August 1, 2023
08/04/2023 PDF
23-020
Partial State and Local Sales Exemption for Agricultural Fencing Material Purchased by Commercial Farmers
08/03/2023 PDF
23-019
Prices Applicable to Oil and Gas for Horizontal Wells
07/26/2023 PDF
23-018
Annual Louisiana Second Amendment Weekend Holiday Scheduled Friday, September 1, through Sunday, September 3, 2023
07/26/2023 PDF
23-017
Adjustments to the Federal Income Tax Deduction for Individuals Impacted by Hurricane Ida Act 434 of the 2023 Regular Legislative Session
06/29/2023 PDF
23-016
Notification of Vapor Products and Electronic Cigarettes Tax Increase
06/28/2023 PDF
23-015
Request for Notice Concerning Disaster or Emergency-Related Services Rendered by Nonresident Employees and Businesses
06/23/2023 PDF
23-014
Extensions for Taxpayers Affected by Severe Weather and Power Outages in North Louisiana
06/23/2023 PDF
23-013
Natural Gas Severance Tax Rate Effective July 1, 2023 through June 30, 2024
05/08/2023 PDF
23-012
Individual Income Tax Return Filing Extension
05/08/2023 PDF
23-011
Corporation Income and Franchise, Partnership, and Fiduciary Income Filing Extensions Updated May 12, 2023
05/05/2023 PDF
23-010
Fresh Start Proper Worker Classification Initiative
02/15/2023 PDF
23-009
Partnership Filing Requirements 2022 Tax Year
02/08/2023 PDF
23-008
Apprenticeship Tax Credit Program
02/02/2023 PDF
23-007
State Sales Tax Rebate for Agricultural Fencing Material Purchased by Commercial Farmers Impacted by Hurricanes Laura, Delta, Zeta and Ida
02/01/2023 PDF
23-006
State Filing Requirements for IRS Form 1099-NEC
01/12/2023 PDF
23-005
Applicable Interest Rate for Certain Severance Tax Overpayments
01/01/2023 PDF
23-004
2023 Taxable Value for Refinery Gas
01/01/2023 PDF
23-003
2023 Severance Tax Values for Timber Products
01/01/2023 PDF
23-002
2023 Interest Rate to Be Paid On Refunds
01/01/2023 PDF
23-001
2023 Interest Rate Collected on Unpaid Taxes
01/01/2023 PDF

Revenue Rulings

Code
RR 23-001
Peer-to-Peer Vehicle Sharing Platforms: Tax Collection and Remittance Requirements
11/14/2023 PDF