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Louisiana Administrative Code

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Louisiana Administrative Code

Adopted Rules

Charitable Gaming Progressive Pull-Tabs

LAC 42:I.1775   December 20, 2003
12/20/2003 Adopted Rules

Suspension and Denial of Renewal of Drivers Licenses

LAC 61: I 1355   October 20, 2004
10/20/2004 Adopted Rules

Drug Free Workplace and Drug Testing

LAC 61:I.101   April 20, 2008
04/20/2008 Adopted Rules

Modifications to Federal Gross Income

LAC 61:I.1114   February 17, 2006
02/17/2006 Adopted Rules

Corporation Income Tax

LAC 61:I.1115   February 17, 2006
02/17/2006 Adopted Rules

Taxes Not Deductible

LAC 61:I.1122   March 01, 2007
03/01/2007 Adopted Rules

Net Operating Loss Deduction

LAC 61:I.1124   November 18, 2004
11/18/2004 Adopted Rules

Application of Net Operating Losses Carryover to Otherwise Closed Years

LAC 61:I:1125   October 20, 2010
10/20/2010 Adopted Rules

Segregation of Items of Gross Income

LAC 61:I.1128   February 17, 2006
02/17/2006 Adopted Rules

Computation of Net Allocable Income from Louisiana Sources

LAC 61:I.1130   March 21, 2006
03/21/2006 Adopted Rules

Corporation Income Tax Determination of Louisiana Apportionment Percent

LAC 61:I.1134   March 20, 2005
03/20/2005 Adopted Rules

Determination of Louisiana Apportionment Percent

LAC 61:I.1134   March 21, 2006
03/21/2006 Adopted Rules

Exemption from Tax on Corporations

LAC 61:I.1140   May 21, 2007
05/21/2007 Adopted Rules

Corporation Returns

LAC 61:I.1148   December 20, 2004
12/20/2004 Adopted Rules

Definition of Separate Corporation Basis

LAC 61:I.1175   February 17, 2006
02/17/2006 Adopted Rules

Health Insurance Credit for Contractors of Public Works

LAC 61:I.1195   May 20, 2006
05/20/2006 Adopted Rules

Nonresident Net Operating Losses

LAC 61:I.1302   January 18, 2002
01/18/2002 Adopted Rules

Application of Louisiana Individual Income Tax to Native Americans

LAC 61:I.1303   December 20, 2001
12/20/2001 Adopted Rules

Nonresident Apportionment of Compensation

LAC 61:I.1304   January 18, 2002
01/18/2002 Adopted Rules

Income Tax Schedule Requirement for Certain Nonresident Professional Athletes and Professional Sports Franchises

LAC 61:I:1305   March 20, 2008
03/20/2008 Adopted Rules

Offset of Individual Income Tax Refunds Against Debts Owed Certain Persons

LAC 61:I.1306   January 20, 2003
01/20/2003 Adopted Rules

Federal Income Tax Deduction

LAC 61:I.1307   May 20, 2002
05/20/2002 Adopted Rules

Individual Income Tax Tables

LAC 61:I.1310   August 20, 2003
08/20/2003 Adopted Rules

Individual Income Tax Tables

LAC 61:I.1310   December 20, 2009
12/20/2009 Adopted Rules

Annual Retirement Income Exemption

LAC 61:I.1311   February 17, 2006
02/17/2006 Adopted Rules

Suspension, Revocation, or Denial of Hunting and Fishing Licenses

LAC 61:I.1351   May 20, 2004
05/20/2004 Adopted Rules

Partnership Composite Return Requirement, Composite Payment Requirement, Exceptions

LAC 61:I.1401   January 23, 2014
01/23/2014 Adopted Rules

Partnership Composite Return and Payment Requirements

LAC 61:I.1401   April 19, 2002
04/19/2002 Adopted Rules

Partnerships Composite Returns and Payments

LAC 61:I.1401   May 21, 2007
05/21/2007 Adopted Rules

Income Tax Withholding Tables

LAC 61:I.1501   January 01, 2003
01/01/2003 Adopted Rules

Income Tax Withholding Tables

LAC 61:I:1501   February 20, 2009
02/20/2009 Adopted Rules

Income Tax Withholding Tables

LAC 61:I:1501   August 20, 2009
08/20/2009 Adopted Rules

Electronic Systems for Withholding Exemption Certificates

LAC 61:I.1505   June 20, 2002
06/20/2002 Adopted Rules

Magnetic Media Label Requirements

LAC 61:I.1515   June 20, 2002
06/20/2002 Adopted Rules

Withholding Tax Statements and Returns – Electronic Filing Requirements

LAC 61:I.1515   September 21, 2012
09/21/2012 Adopted Rules

Income Tax Withholding Electronic Filing Requirements

LAC 61:I.1515   December 20, 2009
12/20/2009 Adopted Rules

Income – Withholding Tax – Payment

LAC 61:I.1516   January 20, 2013
01/20/2013 Adopted Rules

Withholding by Professional Athletic Teams

LAC 61:I.1520   January 20, 2004
01/20/2004 Adopted Rules

Withholding by Professional Athletic Teams

LAC 61:I.1520   January 20, 2013
01/20/2013 Adopted Rules

Income Tax Withholding on Gaming Winnings

LAC 61:I.1525   December 29, 2010
12/29/2010 Adopted Rules

Extension of Time to File; Waiver of Interest (LAC 61:I.1701)

LAC 61:I.1701   February 23, 2010
02/23/2010 Adopted Rules

Inventory Tax Credit

LAC 61:I.1902   October 19, 2001
10/19/2001 Adopted Rules

School Readiness Tax Credits

LAC 61:I.1903   December 20, 2007
12/20/2007 Adopted Rules

Concerning Deposits to the Telephone Company Property Assessment Relief Fund

LAC 61:I.1905   May 25, 2006
05/25/2006 Adopted Rules

Income Tax Credit for Wind or Solar Energy System

LAC 61:I.1907   January 20, 2013
01/20/2013 Adopted Rules

Income Tax Credits for Wind or Solar Energy Systems

LAC 61:I.1907   September 20, 2010
09/20/2010 Adopted Rules

Income Tax Credits for Wind or Solar Energy Systems

LAC 61:I.1907   October 20, 2008
10/20/2008 Adopted Rules

Income Tax Credit for Wind or Solar Energy System

LAC 61:I.1907   December 11, 2011
12/11/2011 Adopted Rules

Income Tax Credits for Solar Energy Systems

LAC 61:I.1907   December 20, 2014
12/20/2014 Adopted Rules

National Center for Construction Education and Research Apprenticeship Tax Credits

LAC 61:I.1909   August 20, 2010
08/20/2010 Adopted Rules

Louisiana New Markets Tax Credit

LAC 61:I.1911   March 18, 2011
03/18/2011 Adopted Rules

New Markets Jobs Act – Premium Tax Credit

LAC 61:I.1912   March 20, 2015
03/20/2015 Adopted Rules

Alternative Fuel Tax Credit

LAC 61:I.1913   December 27, 2012
12/27/2012 Adopted Rules

Severance Tax – Definition of Payout

LAC 61:I.2903.A   June 20, 2003
06/20/2003 Adopted Rules

Repromulgation of Corporation Franchise Tax Rules

LAC 61:I.301-317   March 20, 2004
03/20/2004 Adopted Rules

Surplus and Undivided Profits – Definitions of Reserves and Assets

LAC 61:I.305   August 20, 2003
08/20/2003 Adopted Rules

Surplus and Undivided Profits

LAC 61:I.305   September 20, 2002
09/20/2002 Adopted Rules

Corporation Franchise Tax Allocation of Taxable Capital

LAC 61:I.306   March 20, 2005
03/20/2005 Adopted Rules

Corporation Franchise Tax – Allocation of Taxable Capital

LAC 61:I.306   March 21, 2006
03/21/2006 Adopted Rules

Franchise Tax Due Date

LAC 61:I.309   January 18, 2002
01/18/2002 Adopted Rules

Due Date, Payment, and Reporting of Tax

LAC 61:I.309   January 20, 2005
01/20/2005 Adopted Rules

Books of the Corporation

LAC 61:I.320   April 20, 2004
04/20/2004 Adopted Rules

Use of Dyed Special Fuel By Fire Trucks

LAC 61:I.3363   November 20, 2002
11/20/2002 Adopted Rules

Definition of the Term "Tangible Personal Property" for Sales and Use Tax Purposes

LAC 61:I.4301   February 20, 2003
02/20/2003 Adopted Rules

Concerning the Exclusion of Certain Fire Fighting Equipment from the Definition of the Term “Retail Sale” for Sales Tax Purposes

LAC 61:I.4301   March 06, 2006
03/06/2006 Adopted Rules

Concerning the State Sales Tax Exclusions for Manufacturing Machinery and Equipment That Are Phased-In Over Six Years, Starting July 1, 2004

LAC 61:I.4301   March 24, 2005
03/24/2005 Adopted Rules

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

LAC 61:I.4301   May 25, 2006
05/25/2006 Adopted Rules

Definition of the Term "Sale" for Sales Tax Purposes

LAC 61:I.4301   June 20, 2002
06/20/2002 Adopted Rules

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

LAC 61:I.4301   June 25, 2004
06/25/2004 Adopted Rules

Definition of the Term "Sales Price" for Sales and Use Tax Purposes

LAC 61:I.4301   October 20, 2001
10/20/2001 Adopted Rules

Definition of the Term "Person" for Sales and Use Tax Purposes

LAC 61:I.4301   December 20, 2002
12/20/2002 Adopted Rules

Concerning the Treatment of Sales Taxes Levied by Local Governments on Inter-jurisdictional Lease and Rental Transactions

LAC 61:I.4303   December 17, 2004
12/17/2004 Adopted Rules

Concerning the Collection of Taxes, Including Collection from Dealers and Auctioneers, and Collection on Vehicles, Off-road Vehicles, and Motorboats and Vessels

LAC 61:I.4307   December 17, 2004
12/17/2004 Adopted Rules

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

LAC 61:I.4307B   October 20, 2003
10/20/2003 Adopted Rules

Concerning Dealers’ Treatment of Sales Taxes That They Must Collect

LAC 61:I.4311   December 17, 2004
12/17/2004 Adopted Rules

Repeal of the Rule Providing for the Manufactured and Mobile Home Settlement Fund

LAC 61:I.4313   May 19, 2004
05/19/2004 Adopted Rules

Administration of Claims Against the Manufactured and Mobile Home Settlement Fund

LAC 61:I.4313   July 01, 2001
07/01/2001 Adopted Rules

Amending the Rule Concerning Returns and Payment of Tax, Penalty for Absorption of Tax

LAC 61:I.4351   September 21, 2007
09/21/2007 Adopted Rules

Concerning the Filing of Tax Returns and the Payment of Taxes

LAC 61:I.4351   December 17, 2004
12/17/2004 Adopted Rules

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

LAC 61:I.4355   February 02, 2005
02/02/2005 Adopted Rules

Amending the Rule Concerning State and Local Sales Tax Payment Procedures at the Time of the Termination or Transfer of a Business

LAC 61:I.4357   February 04, 2005
02/04/2005 Adopted Rules

Amending the Rule Concerning the Requirement that Dealers Keep Records to Enable the Determination of Their Correct State and Local Sales Tax Liabilities

LAC 61:I.4359   February 02, 2005
02/02/2005 Adopted Rules

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

LAC 61:I.4361   February 04, 2005
02/04/2005 Adopted Rules

Amending the Rule Concerning the Authority of the Secretary of Revenue and Local Sales Tax Collectors to Examine the Records of Transportation Companies

LAC 61:I.4363   February 02, 2005
02/02/2005 Adopted Rules

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

LAC 61:I.4365   February 04, 2005
02/04/2005 Adopted Rules

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

LAC 61:I.4367   February 04, 2005
02/04/2005 Adopted Rules

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

LAC 61:I.4369   February 04, 2005
02/04/2005 Adopted Rules

Amending the Rule Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters

LAC 61:I.4371   February 04, 2005
02/04/2005 Adopted Rules

Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters

LAC 61:I.4371   March 06, 2006
03/06/2006 Adopted Rules

Payment of Sales and Use Taxes by Persons Constructing, Altering, or Repairing Immovable Property

LAC 61:I.4372   August 20, 2012
08/20/2012 Adopted Rules

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

LAC 61:I.4373   February 04, 2005
02/04/2005 Adopted Rules

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

LAC 61:I.4373   March 06, 2006
03/06/2006 Adopted Rules

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)

LAC 61:I.4401(G)(2)   May 25, 2010
05/25/2010 Adopted Rules

Concerning the Sales and Use Taxation of Food Products

LAC 61:I.4401   August 20, 2003
08/20/2003 Adopted Rules

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

LAC 61:I.4401   December 17, 2004
12/17/2004 Adopted Rules

Repeal of the Definition of the Term “Newspaper” That Is Provided Within the Current Rule (7/21/2010)

LAC 61:I.4401.D.3   July 21, 2010
07/21/2010 Adopted Rules

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

LAC 61:I.4402   February 03, 2005
02/03/2005 Adopted Rules

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

LAC 61:I.4403   May 19, 2004
05/19/2004 Adopted Rules

Amending the Rule Concerning the State and Local Sales Tax Exemption for Seeds Used in the Planting of Crops

LAC 61:I.4404   February 04, 2005
02/04/2005 Adopted Rules

Amending the Rule Concerning the State and Local Sales Tax Exemption on Sales of Little Theatre Tickets

LAC 61:I.4406   February 04, 2005
02/04/2005 Adopted Rules

Amending the Rule Concerning the State and Local Sales Tax Exemption for Tickets to Musical Performances of Nonprofit Musical Organizations

LAC 61:I.4407   February 04, 2005
02/04/2005 Adopted Rules

Amending the Rule Concerning the State and Local Sales Tax Exemption for Commercial Agricultural Pesticides

LAC 61:I.4408   February 04, 2005
02/04/2005 Adopted Rules

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

LAC 61:I.4409   February 04, 2005
02/04/2005 Adopted Rules

Amending the Rule Concerning the Exemption From State and Local Sales Tax for Property Purchased for First Use Outside the State

LAC 61:I.4410   February 04, 2005
02/04/2005 Adopted Rules

Repeal of the Rule Associated with the Former Sales Tax Exemption for Fire Fighting Equipment

LAC 61:I.4412   March 06, 2006
03/06/2006 Adopted Rules

Amending the Rule Concerning State and Local Sales Taxes on Admissions to Entertainment Events Sponsored by Certain Domestic Nonprofit Corporations

LAC 61:I.4413   February 02, 2005
02/02/2005 Adopted Rules

Certain Self-Propelled Vehicles Removed from Inventory

LAC 61:I.4415   August 20, 2012
08/20/2012 Adopted Rules

Amending the Rule Concerning the State Sales Tax Exemption for Mardi Gras Specialty Items

LAC 61:I.4416   February 04, 2005
02/04/2005 Adopted Rules

Amending the Rule Concerning the State and Local Sales Tax Exemption for Sales by Certain Nonprofit Organizations at Fund-raising Events

LAC 61:I.4418   February 04, 2005
02/04/2005 Adopted Rules

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

LAC 61:I.4420   February 04, 2005
02/04/2005 Adopted Rules

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

LAC 61:I.4420   February 20, 2003
02/20/2003 Adopted Rules

Amended Rule Concerning the Sales Tax Exemption Provided by R.S. 47:305.50 for Vehicles Operating in Interstate Commerce (7/20/2009)

LAC 61:I.4420   July 21, 2009
07/21/2009 Adopted Rules

Concerning the Annual State Sales Tax Holiday Authorized by La. Rev. Stat. Ann. § 47:305.58 on Sales of Hurricane-Preparedness Items or Supplies

LAC 61:I.4423   July 20, 2008
07/20/2008 Adopted Rules

Signature Alternatives

LAC 61:I.4905   February 20, 1999
02/20/1999 Adopted Rules

Signature Alternatives

LAC 61:I.4905   July 20, 2001
07/20/2001 Adopted Rules

Signature Alternatives for Preparers

LAC 61:I.4906   March 20, 2005
03/20/2005 Adopted Rules

Remittance of Tax Under Protest, Suits, or Petitions to Recover

LAC 61:I.4907   December 20, 2014
12/20/2014 Adopted Rules

Insufficient Funds Checks as They Relate to Payments Under Protest

LAC 61:I.4908   February 20, 2002
02/20/2002 Adopted Rules

Refund Claims

LAC 61:I.4909   January 20, 2000
01/20/2000 Adopted Rules

Electronic Funds Transfer

LAC 61:I.4910   February 20, 2005
02/20/2005 Adopted Rules

Electronic Funds Transfer

LAC 61:I.4910   September 21, 2012
09/21/2012 Adopted Rules

Electronic Funds Transfer

LAC 61:I.4910   December 20, 1999
12/20/1999 Adopted Rules

Electronic Funds Transfer

LAC 61:I.4910   December 20, 2003
12/20/2003 Adopted Rules

Filing and Payment Dates

LAC 61:I.4911   August 20, 2001
08/20/2001 Adopted Rules

Department Adopts Rule governing the Collection of In-State Tax Liabilities by Debt Collection Agencies or the Attorney General’s Office.

LAC 61:I.4913   November 20, 2002
11/20/2002 Adopted Rules

Louisiana Tax Delinquency Amnesty Act of 2014

LAC 61:I.4915   January 20, 2015
01/20/2015 Adopted Rules

Requirement to Furnish Information on Purchases from Manufacturers Not Participating in Tobacco Master Settlement Agreement.

LAC 61:I.5101   April 20, 2002
04/20/2002 Adopted Rules

Issuance and Cancellation of a Lien;Fees

LAC 61:I.5302   May 20, 2004
05/20/2004 Adopted Rules

Issuance and Cancellation of a Lien; Fees

LAC 61:I.5302   May 20, 2007
05/20/2007 Adopted Rules

Presidential Disaster Relief Credits

LAC 61:I.601   April 20, 2006
04/20/2006 Adopted Rules

Presidential Disaster Relief Credits

LAC 61:I.601   October 20, 2006
10/20/2006 Adopted Rules

Policy Statements

LAC 61:III.101   February 20, 2001
02/20/2001 Adopted Rules

Policy Statements

LAC 61:III.101   June 20, 2009
06/20/2009 Adopted Rules

Donations to the Louisiana Military Family Assistance Fund

LAC 61:III:1101   December 20, 2005
12/20/2005 Adopted Rules

Requirement for Tax Preparers to File Income Tax Returns Electronically

LAC 61:III.1501   July 18, 2008
07/18/2008 Adopted Rules

Requirement for Tax Preparers to File Income Tax Returns Electronically

LAC 61:III.1501   November 19, 2007
11/19/2007 Adopted Rules

Requiring Lessors and Rentors of Motor Vehicles to File State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period

LAC 61:III.1511   September 20, 2008
09/20/2008 Adopted Rules

Requiring Electronic Filing of Certain Types of Tax Returns, Beginning with the July 2009 Filing Period (7/20/2009)

LAC 61:III.1513-1523   July 21, 2009
07/21/2009 Adopted Rules

Electronic Filing Requirements for Oil or Gas Severance Tax

LAC 61:III.1525   June 20, 2011
06/20/2011 Adopted Rules
LAC 61:III.1527   March 18, 2011
03/18/2011 Adopted Rules

Payment of Taxes by Credit or Debit Cards; Other

LAC 61:III:1532   April 20, 2008
04/20/2008 Adopted Rules

Penalty Waiver

LAC 61:III.2101   March 20, 2015
03/20/2015 Adopted Rules

Waiver of Delinquent Penalty

LAC 61:III.2101   June 20, 2001
06/20/2001 Adopted Rules

Penalty Waiver

LAC 61:III.2101   June 20, 2003
06/20/2003 Adopted Rules

Voluntary Disclosure Agreements

LAC 61:III.2103   March 20, 2015
03/20/2015 Adopted Rules

Interest Waiver and Filing Extensions Following Disasters

LAC 61:III:2111   February 20, 2006
02/20/2006 Adopted Rules

Interest Abatement and Compromise

LAC 61:III:2115   January 20, 2007
01/20/2007 Adopted Rules

Interest Waiver and Filing Extensions Following Disasters

LAC 61:III.2116   June 20, 2009
06/20/2009 Adopted Rules

Individual Income Tax Filing Extensions

LAC 61:III:2501   January 20, 2013
01/20/2013 Adopted Rules

Individual Income Tax Filing Extensions

LAC 61:III:2501   June 20, 2009
06/20/2009 Adopted Rules

Corporation Income and Franchise Tax Filing Extensions

LAC 61:III:2503   January 20, 2013
01/20/2013 Adopted Rules

Corporation and Income Tax Filing Return Filing Extensions

LAC 61:III:2503   March 20, 2010
03/20/2010 Adopted Rules

Filing Extensions for Partnerships Filing Composite Returns

LAC 61:III.2505   April 22, 2014
04/22/2014 Adopted Rules

Department adopts a rule governing Alternative Dispute Resolution.

LAC 61:III.301-335   June 01, 2005
06/01/2005 Adopted Rules

Designation of Tax Matters Person

LAC 61:III.501   February 20, 2009
02/20/2009 Adopted Rules

Requirement for the Electronic Filing of Oil and Gas Severance Tax Returns (7/21/2010)

LAC 61:IIII.1525   July 21, 2010
07/21/2010 Adopted Rules

Annual Rulemaking Reports

2019 LDR Yearly Rule-Making Action Report

Annual Rulemaking Reports   February 12, 2020
02/12/2020 Annual Rulemaking Report

2021 LDR Yearly Rule-Making Action Report

Annual Rulemaking Reports   March 04, 2022
03/04/2022 Annual Rulemaking Report

2018 LDR Yearly Rule-Making Action Report

Annual Rulemaking Reports   March 12, 2019
03/12/2019 Annual Rulemaking Report

2022 LDR Yearly Rule-Making Action Report

Annual Rulemaking Reports   March 14, 2023
03/14/2023 Annual Rulemaking Report

2020 LDR Yearly Rule-Making Action Report

Annual Rulemaking Reports   March 19, 2021
03/19/2021 Annual Rulemaking Report

Emergency Rules

Limited Raffle Licenses

LAC 42:I.1722   February 29, 2024
02/29/2024 Emergency Rule

Limited Raffle Licenses

LAC 42:I.1722   September 01, 2023
09/01/2023 Emergency Rule

Emergency Rule Concerning Progressive Pull-Tabs

LAC 42:I.1775   August 15, 2003
08/15/2003 Emergency Rule

Annual Retirement Income Exemption for Individuals 65 or Older

LAC 61:I.1311   November 20, 2005
11/20/2005 Emergency Rule

Net Capital Gains Deduction

LAC 61:I.1312   January 01, 2024
01/01/2024 Emergency Rule

Income Exemption for Digital Nomads

LAC 61:I.1357   December 21, 2022
12/21/2022 Emergency Rule

Income Tax Withholding Tables

LAC 61:I.1501   January 01, 2022
01/01/2022 Emergency Rule

Income Tax Withholding Tables

LAC 61:I.1501   February 09, 2018
02/09/2018 Emergency Rule

Income Tax Withholding Tables

LAC 61:I.1501   December 20, 2024
12/20/2024 Emergency Rule

Withholding Tax Statements and Returns?Electronic Filing Requirements

LAC 61:I.1515   February 20, 2012
02/20/2012 Emergency Rule

Withholding Tax Statements and Returns—Electronic Filing Requirements

LAC 61:I.1515   December 01, 2021
12/01/2021 Emergency Rule

Income Tax Withholding on Gaming Winnings

LAC 61:I.1525   September 05, 2021
09/05/2021 Emergency Rule

Income Tax Withholding on Gaming Winnings

LAC 61:I.1525   October 08, 2021
10/08/2021 Emergency Rule

Income Tax Credits for Wind or Solar Energy Systems

LAC 61:I.1907   August 25, 2011
08/25/2011 Emergency Rule

Application of the New Markets Tax Credit Cap for 2009

LAC 61:I.1911.1   December 19, 2008
12/19/2008 Emergency Rule

Alternative Fuel Tax Credit

LAC 61:I.1912   April 27, 2012
04/27/2012 Emergency Rule

Frontline Workers COVID-19 Hazard Pay Rebate Program

LAC 61:I.1919   July 13, 2020
07/13/2020 Emergency Rule

Frontline Workers COVID-19 Hazard Pay Rebate Program

LAC 61:I.1919   September 16, 2020
09/16/2020 Emergency Rule

Concerning the Classification of Businesses as “Hotels” for Sales Tax Purposes, and of Hotel Customers as Either Transient Guests or Permanent Occupants

LAC 61:I:4301   February 01, 2006
02/01/2006 Emergency Rule

Emergency Rule Concerning the Sales Tax Exclusions for Manufacturing Machinery and Equipment That Are Phased-In Over Six Years, Starting July 1, 2004

LAC 61:I.4301   July 02, 2004
07/02/2004 Emergency Rule

Hurricane Katrina—Hotel Sales Tax Exclusion

LAC 61:I.4301   September 01, 2005
09/01/2005 Emergency Rule

Repeal of Emergency Rule—Hurricane Katrina Hotel Sales Tax Exclusion

LAC 61:I.4301   October 28, 2005
10/28/2005 Emergency Rule

Department Issues Emergency Rule Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters

LAC 61:I.4371   September 08, 2005
09/08/2005 Emergency Rule

Department Issues Emergency Rule Concerning Nonresident Contractors’ Bonding Requirements

LAC 61:I.4373   October 13, 2005
10/13/2005 Emergency Rule

Concerning the Annual State Sales Tax Holiday on Sales of Certain Types of Hurricane Preparedness Supplies

LAC 61:I.4423   March 20, 2008
03/20/2008 Emergency Rule

Concerning the Annual Louisiana Second Amendment Weekend Holiday Act on Consumer Purchases of Firearms, Ammunition, and Hunting Supplies

LAC 61:I.4425   August 04, 2009
08/04/2009 Emergency Rule

Electronic Funds Transfer

LAC 61:I.4910   February 20, 2012
02/20/2012 Emergency Rule

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

LAC 61:I.4912   August 04, 2009
08/04/2009 Emergency Rule

Revised Emergency Rule governing the Collection of In-State Tax Liabilities by Debt Collection Agencies or the Attorney General’s Office.

LAC 61:I.4913   May 20, 2002
05/20/2002 Emergency Rule

Louisiana Tax Delinquency Amnesty Act of 2014

LAC 61:I.4915   September 22, 2014
09/22/2014 Emergency Rule

Installment Agreement for Payment of Tax; Fees

LAC 61:I.4919   July 17, 2015
07/17/2015 Emergency Rule

Installment Agreement for Payment of Tax; Fees

LAC 61:I.4919   November 14, 2015
11/14/2015 Emergency Rule

Issuance and Cancellation of a Lien; Fees

LAC 61:I.5302   July 17, 2015
07/17/2015 Emergency Rule

Issuance and Cancellation of a Lien; Fees

LAC 61:I.5302   November 14, 2015
11/14/2015 Emergency Rule

Requiring that Lessors and Rentors of Motor Vehicles Submit Their State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period

LAC 61:III.1511   May 29, 2008
05/29/2008 Emergency Rule

Electronic Filing Requirements for Oil or Gas Severance Tax

LAC 61:III.1525   February 02, 2011
02/02/2011 Emergency Rule

Payment of Taxes by Credit or Debit Cards; Other

LAC 61:III:1532   January 18, 2008
01/18/2008 Emergency Rule

Electronic Filing and Payment Requirement for Dealers Providing Telecommunications, Cable Television, Direct-to-Home Satellite, Video Programming and Satellite Digital Audio Radio Services

LAC 61:III.1551 and 1552   December 20, 2024
12/20/2024 Emergency Rule

Administrative Fees

LAC 61:III.1701   July 17, 2015
07/17/2015 Emergency Rule

Administrative Fees

LAC 61:III.1701   November 14, 2015
11/14/2015 Emergency Rule

Emergency Rule—Interest Waiver and Filing Extensions Following Disasters

LAC 61:III.2111   October 20, 2005
10/20/2005 Emergency Rule

Individual Income Tax Filing Extensions

LAC 61:III.2501   March 20, 2012
03/20/2012 Emergency Rule

Individual Income Tax Filing Extensions

LAC 61:III:2501   November 26, 2008
11/26/2008 Emergency Rule

Individual Income Tax Filing Extensions

LAC 61:III.2501   December 29, 2008
12/29/2008 Emergency Rule

Corporation Income and Franchise Tax Filing Extensions

LAC 61:III.2503   March 20, 2012
03/20/2012 Emergency Rule
LAC 61:IIII.1527   November 19, 2010
11/19/2010 Emergency Rule

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)

LAC 64:I:5401   December 23, 2009
12/23/2009 Emergency Rule

Nonemergency Rulemaking

Severance Tax Returns— Electronic Filing and Payment Requirements

61:III.1525   September 24, 2024
03/20/2024 Current Regulation 09/10/2024 Proposed Regulation 09/20/2024 Notice of Intent 10/29/2024 Public Hearing Date 12/20/2024 Adopted Rules

Louisiana Rehabilitation of Historic Structures Tax Credit

LAC: 61:I.1917   September 10, 2018
08/10/2018 Proposed Regulation 08/20/2018 Notice of Intent 09/24/2018 Public Hearing Date 10/01/2018 Summary Report 11/20/2018 Adopted Rules

Limited Raffle Licenses

LAC 42:I.1722   June 20, 2024
06/10/2024 Proposed Regulation 06/20/2024 Notice of Intent 07/30/2024 Public Hearing Date 08/05/2024 Summary Report 09/20/2024 Adopted Rules

Electronic Progressive Mega Jackpot Bingo

LAC 42:I.Chapter 17   December 10, 2017
12/10/2017 Current Regulation 12/10/2017 Proposed Regulation 12/20/2017 Notice of Intent 01/24/2018 Public Hearing Date 01/29/2018 Summary Report 04/20/2018 Adopted Rules

Election of Pass-Through Entities

LAC 61:I.1001   March 20, 2024
12/20/2022 Current Regulation 12/10/2023 Proposed Regulation 12/20/2023 Notice of Intent 01/24/2024 Public Hearing Date 02/01/2024 Summary Report 03/20/2024 Adopted Rules

Election of Pass-Through Entities

LAC 61:I.1001   September 22, 2022
01/20/2020 Current Regulation 09/10/2022 Proposed Regulation 09/20/2022 Notice of Intent 10/27/2022 Public Hearing Date 11/02/2022 Summary Report 12/20/2022 Adopted Rules

Election of Pass-Through Entities

LAC 61:I.1001   October 24, 2019
10/10/2019 Proposed Regulation 10/20/2019 Notice of Intent 11/26/2019 Public Hearing Date 11/27/2019 Summary Report 01/20/2020 Adopted Rules

Tax Credit Documentation Requirements

LAC 61:I.1001 and 1302   August 19, 2024
03/20/2024 Current Regulation 07/10/2024 Proposed Regulation 07/20/2024 Notice of Intent 08/27/2024 Public Hearing Date 10/04/2024 Summary Report 12/20/2024 Adopted Rules

Criminal History Record Checks for Access to Federal Tax Information

LAC 61:I.103   May 23, 2022
01/20/2018 Current Regulation 05/10/2022 Proposed Regulation 05/20/2022 Notice of Intent 06/27/2022 Public Hearing Date 06/28/2022 Summary Report 08/20/2022 Adopted Rules

Criminal History Record Checks for Access to Federal Tax Information

LAC 61:I.103   October 10, 2017
10/10/2017 Proposed Regulation 11/29/2017 Public Hearing Date 10/20/2017 Notice of Intent 12/05/2017 Summary Report 01/20/2018 Adopted Rules

Corporate Deductions; Add-Back of Certain Intangible Expenses; Interest and Management Fees

LAC 61:I.1115   January 20, 2017
01/10/2018 Proposed Regulation 01/20/2018 Notice of Intent 02/26/2018 Public Hearing Date 03/09/2018 Summary Report 04/20/2018 Adopted Rules

Corporate Deductions; Add-back of Certain Intangible Expenses; Interest and Management Fee

LAC 61:I.1115   October 10, 2016
10/10/2016 Proposed Regulation 11/30/2016 Public Hearing Date 10/20/2016 Notice of Intent

Taxes Not Deductible; Net Operating Loss Deduction; Application of Net Operating Losses Carryover to Otherwise Closed Years

LAC 61:I.1122, 1124, and 1125   August 16, 2022
02/10/2007 Current Regulation 08/10/2022 Proposed Regulation 08/20/2022 Notice of Intent 09/28/2022 Public Hearing Date 11/02/2022 Summary Report 12/20/2022 Adopted Rules

Sourcing of Sales other than Sales of Tangible Personal Property

LAC 61:I.1135   October 10, 2016
10/10/2016 Proposed Regulation 11/30/2016 Public Hearing Date 10/20/2016 Notice of Intent

Corporation Income Tax; Apportionment of Income; Sourcing of Sales other than Sales of Tangible Personal Property; Exclusion of Certain Sales of Tangible Personal Property from the Sales Factor

LAC 61:I.1135; LAC 61:I.1136   September 21, 2018
09/10/2018 Proposed Regulation 09/20/2018 Notice of Intent 10/29/2018 Public Hearing Date 11/09/2018 Summary Report 12/20/2018 Adopted Rules

Nonresident Professional Athletes

LAC 61:I.1304, 1305, 1520 and 61:III.1527   December 29, 2021
01/20/2002 Current Regulation 12/10/2021 Proposed Regulation 12/20/2021 Notice of Intent 01/26/2022 Public Hearing Date 02/07/2022 Summary Report 03/20/2022 Adopted Rules

Individual Income Tax Tables and Withholding Tables

LAC 61:I.1310 and LAC 61:I.1501   March 31, 2022
03/10/2022 Proposed Regulation 03/20/2022 Notice of Intent 04/25/2022 Public Hearing Date 04/28/2022 Summary Report 08/20/2022 Adopted Rules

Net Capital Gains Deduction

LAC 61:I.1312   February 20, 2024
02/10/2024 Proposed Regulation 02/20/2024 Notice of Intent 03/28/2024 Public Hearing Date 08/20/2024 Potpourri Notice 10/07/2024 Summary Report 11/20/2024 Adopted Rules

Income Exemption for Digital Nomads

LAC 61:I.1357   September 20, 2023
09/10/2023 Proposed Regulation 09/20/2023 Notice of Intent 10/25/2023 Public Hearing Date 11/01/2023 Summary Report 12/20/2023 Adopted Rules

Partnership Filing Requirements

LAC 61:I.1402   February 20, 2024
02/10/2024 Proposed Regulation 02/20/2024 Notice of Intent 03/27/2024 Public Hearing Date 04/03/2024 Summary Report 05/20/2024 Adopted Rules

Income Tax Withholding Tables

LAC 61:I.1501   March 15, 2018
08/15/2009 Current Regulation 03/10/2018 Proposed Regulation 03/20/2018 Notice of Intent 04/26/2018 Public Hearing Date 05/04/2018 Summary Report 06/20/2018 Adopted Rules

Withholding Tax Statements and Returns—Electronic Filing Requirements

LAC 61:I.1515   February 10, 2022
09/20/2018 Current Regulation 02/10/2022 Proposed Regulation 02/20/2022 Notice of Intent 03/28/2022 Public Hearing 04/04/2022 Summary Report 05/20/2022 Adopted Rules

Mandatory Electronic Filing of Tax Returns and Payments

LAC 61:I.1515; LAC 61:III.Chapter 15   January 29, 2018
01/29/2018 Current Regulation 06/10/2018 Proposed Regulation 06/20/2018 Notice of Intent 07/26/2018 Public Hearing 08/08/2018 Summary Report 09/20/2018 Adopted Rules

Income Tax Withholding on Gaming Winnings

LAC 61:I.1525   September 10, 2021
12/20/2010 Current Regulation 09/10/2021 Proposed Regulation 10/28/2021 Public Hearing Date

Income Tax Withholding on Gaming Winnings

LAC 61:I.1525   December 20, 2021
12/20/2010 Current Regulation 12/10/2021 Proposed Regulation 12/20/2021 Notice of Intent 01/26/2022 Public Hearing Date 02/07/2022 Summary Report 03/20/2022 Adopted Rules

Tax Credit Documentation Requirements

LAC 61:I.1902, 1903, and 1905   June 25, 2024
12/20/2007 Current Regulation 06/10/2024 Proposed Regulation 06/20/2024 Notice of Intent 07/31/2024 Public Hearing Date 11/12/2024 Summary Report

Inventory Tax Credits

LAC 61:I.1902   December 10, 2016
12/13/2016 Proposed Regulation 01/26/2017 Public Hearing Date 10/20/2001 Current Regulation 12/20/2016 Notice of Intent

Apprenticeship Tax Credits

LAC 61:I.1909   October 11, 2022
08/20/2010 Current Regulation 10/10/2022 Proposed Regulation 10/20/2022 Notice of Intent 11/30/2022 Public Hearing Date 12/08/2022 Summary Report 01/20/2023 Nonemergency Rulemaking

Small Town Health Professionals Credit

LAC 61:I:1915   June 10, 2018
06/10/2018 Proposed Regulation 07/25/2018 Public Hearing 06/20/2018 Notice of Intent 08/08/2018 Summary Report 09/20/2018 Adopted Rules

Small Town Health Professionals Credit

LAC 61:I.1915   September 11, 2019
09/20/2018 Current Regulation 09/10/2019 Proposed Regulation 09/20/2019 Notice of Intent 10/28/2019 Public Hearing Date 11/01/2019 Summary Report 12/20/2019 Adopted Rules

Louisiana Youth Jobs Tax Credit

LAC 61:I.1921   December 10, 2021
12/10/2021 Proposed Regulation 12/20/2021 Notice of Intent 01/25/2022 Public Hearing Date 02/07/2022 Summary Report 03/20/2022 Adopted Rules

Mobile Workforce Exemption

LAC 61:I.1923   July 10, 2022
07/10/2022 Proposed Regulation 07/20/2022 Notice of Intent 09/20/2022 Potpourri Notice 08/25/2022 Public Hearing Date 11/29/2022 Second Public Hearing Date 02/20/2023 Adopted Rules 01/20/2023 Nonemergency Rulemaking

Donation to Qualified Foster Care Charitable Organization Credit and Certain Adoptions Deductions

LAC 61:I.1925, LAC 61:I.1927, LAC 61:I.1929   August 10, 2022
08/10/2022 Proposed Regulation 08/20/2022 Notice of Intent 09/27/2022 Public Hearing Date 11/10/2022 Summary Report 12/20/2022 Adopted Rules

Adoption of Unrelated Infant Tax Credit

LAC 61:I.1931   October 10, 2023
10/10/2023 Proposed Regulation 10/20/2023 Notice of Intent 11/30/2023 Summary Report 11/29/2023 Public Hearing Date 01/20/2024 Adopted Rules

Restaurant Oyster Shell Recycling Tax Credit

LAC 61:I.1933   June 25, 2024
06/10/2024 Proposed Regulation 06/20/2024 Notice of Intent 07/31/2024 Public Hearing Date 08/08/2024 Summary Report 10/29/2024 Adopted Rules

Imposition of Tax; Determination of Taxable Capital; Newly Taxable Corporations

LAC 61:I.301, 302, and 311   June 22, 2018
04/20/2004 Current Regulation 06/10/2018 Proposed Regulation 06/20/2018 Notice of Intent 07/25/2018 Public Hearing 08/08/2018 Summary Report 09/20/2018 Adopted Rules

Imposition of Tax; Determination of Taxable Capital; Newly Taxable Corporations

LAC 61:I.301, 302, and 311   October 10, 2016
10/10/2016 Proposed Regulation 10/10/2016 Current Regulation 11/30/2016 Public Hearing Date 10/20/2016 Notice of Intent

Commercial Farmer Definition for Sales and Use Tax Exemption for Feed, Seed and Fertilizer

LAC 61:I.4301, 4404, and 4408   August 10, 2018
08/10/2018 Current Regulation 08/10/2018 Proposed Regulation 08/20/2018 Notice of Intent 09/24/2018 Public Hearing Date 10/05/2018 Summary Report 11/20/2018 Adopted Rules

Payment of Sales and Use Taxes by Persons Constructing, Renovating, or Altering Immovable Property

LAC 61:I.4372   April 24, 2024
08/20/2012 Current Regulation 01/10/2024 Proposed Regulation 01/20/2024 Notice of Intent 02/27/2024 Public Hearing Canceled

Sales and Use Tax Exemption for Charitable Construction of Animal Shelters

LAC 61:I.4427   December 10, 2021
12/10/2021 Proposed Regulation 12/20/2021 Notice of Intent 01/28/2022 Public Hearing Date 02/08/2022 Summary Report 03/20/2022 Adopted Rules

Claim for Refund Requirements

LAC 61:I.4909   June 21, 2021
01/20/2000 Current Regulation 06/10/2021 Proposed Regulation 06/20/2021 Notice of Intent 07/28/2021 Public Hearing Date 08/05/2021 Summary Report 09/20/2021 Adopted Rules

Prescription of Refunds Claimed Pursuant to the Federal Combat-Injured Veterans Tax Fairness Act of 2016

LAC 61:I.4914   August 10, 2019
08/10/2019 Proposed Regulation 08/20/2019 Notice of Intent 09/25/2019 Public Hearing Date 09/27/2019 Summary Report 11/20/2019 Adopted Rules

Installment Agreement for Payment of Tax

LAC 61:I.4919   April 09, 2021
02/20/2016 Current Regulation 04/09/2021 Proposed Regulation 04/20/2021 Notice of Intent 05/26/2016 Public Hearing Information 06/10/2021 Summary Report 07/20/2021 Adopted Rules

Installment Agreement for Payment of Tax

LAC 61:I.4919   July 12, 2024
07/20/2021 Current Regulation 06/10/2024 Proposed Regulation 06/20/2024 Notice of Intent 07/30/2024 Public Hearing Date 08/05/2024 Summary Report 09/20/2024 Adopted Rules

Installment Agreement for Tax

LAC 61:I.4919   November 10, 2015
11/10/2015 Proposed Regulation 11/20/2015 Notice of Intent 12/29/2015 Public Hearing 01/06/2016 02/20/2016 Adopted Rules

Tobacco Tax

LAC 61:I.5101-5115   August 26, 2024
04/20/2002 Current Regulation 08/10/2024 Proposed Regulation 08/20/2024 Notice of Intent 10/01/2024 Public Hearing Date 10/04/2024 Summary Report 11/20/2024 Adopted Rules

Manufacturer’s Net Invoiced Price

LAC 61:I.5103   August 10, 2022
08/10/2022 Proposed Regulation 08/20/2022 Notice of Intent 09/28/2022 Public Hearing Date 10/06/2022 Summary Report 11/20/2022 Adopted Rules

Articles and Products Made of Tobacco and Tobacco Substitutes

LAC 61:I.5105   November 10, 2022
11/10/2022 Proposed Regulation 11/20/2022 Notice of Intent 01/06/2023 Summary Report 12/28/2022 Public Hearing Date 02/20/2023 Adopted Rules

Issuance and Cancellation of a Lien; Fees

LAC 61:I.5302   November 10, 2015
11/10/2015 Proposed Regulation 11/20/2015 Notice of Intent 12/29/2015 Public Hearing 01/06/2016 Summary Report 02/20/2016 Adopted Rules

Electric and Hybrid Vehicles

LAC 61:I.5501   September 20, 2023
09/10/2023 Proposed Regulation 09/20/2023 Notice of Intent 10/25/2023 Public Hearing Date 01/30/2024 Second Public Hearing Date 02/12/2024 Summary Report 03/20/2024 Adopted Rules 12/20/2023 Potpourri

Presidential Disaster Tax Relief Credit, Federal Income Tax Deduction and Withholding by Professional Athletic Teams

LAC 61:I.601, LAC 61:I.1307, and LAC 61:I.1520(C)   August 16, 2022
10/20/2022 Current Regulation 07/10/2022 Proposed Regulation 07/20/2022 Notice of Intent 08/25/2022 Public Hearing Date 08/29/2022 Summary Report 11/20/2022 Adopted Rules

Partnership Returns-Electronic Filing Requirements; Filing Extensions for Partnerships filing Partnership/Partnership Composite Returns

LAC 61:III.1507 and 2505   January 10, 2022
09/20/2018 Current Regulation 01/10/2022 Proposed Regulation 01/21/2022 Notice of Intent 02/25/2022 Public Hearing Date 03/07/2022 Summary Report 04/25/2022 Adopted Rules

Telecommunication Tax for the Deaf—Electronic Filing Requirements

LAC 61:III.1529   May 11, 2018
04/10/2018 Proposed Regulation 04/20/2018 Notice of Intent 05/29/2018 Public Hearing Date 06/06/2018 Summary Report 07/20/2018 Adopted Rules

Tobacco Tax – Electronic Filing Requirements and Tobacco Tax – Electronic Payment Required

LAC 61:III.1533 and 1534   April 25, 2019
04/10/2019 Proposed Regulation 04/20/2019 Notice of Intent 05/30/2019 Public Hearing Date 06/05/2019 Summary Report 07/20/2019 Adopted Rules

Mandatory Electronic Filing and Payment of Tobacco Tax by Vapor Dealers

LAC 61.III.1533 and 1534   August 10, 2022
07/20/2019 Current Regulation 08/10/2022 Proposed Regulation 08/20/2022 Notice of Intent 09/27/2022 Public Hearing Date 09/28/2022 Summary Report 11/20/2022 Adopted Rules

Mandatory Electronic Filing of Industrial Hemp-Derived CBD and Consumable Hemp Products Tax Returns and Payment of Tax

LAC 61:III.1535 and 1536   August 10, 2021
12/20/2019 Current Regulation 08/10/2021 Proposed Regulation 08/20/2021 Notice of Intent 09/22/2021 Public Hearing Date 10/05/2021 Summary Report 11/20/2021 Adopted Rules

Mandatory Electronic Filing of Industrial Hemp-Derived CBD Tax Returns and Payment of Tax

LAC 61:III.1535 and 1536   September 11, 2019
09/10/2019 Proposed Regulation 09/20/2019 Notice of Intent 10/28/2019 Public Hearing Date 11/05/2019 Summary Report 12/20/2019 Adopted Rules
LAC 61:III.1537 and 1538   October 22, 2019
10/10/2019 Proposed Regulation 10/20/2019 Notice of Intent 11/26/2019 Public Hearing Date 12/02/2019 Summary Report 01/20/2020 Adopted Rules

Mandatory Electronic Filing of Certain Excise Tax Returns and Payment of Taxes

LAC 61:III.1539-1546   August 10, 2020
08/10/2020 Proposed Regulation 08/20/2020 Notice of Intent 09/28/2020 01/05/2021 Summary Report 11/20/2020 Substantive Hearing Notice 02/20/2021 Adopted Rules

Consolidated Filer Sales Tax Returns, Form R-1029—Electronic Filing and Payment Requirement

LAC 61:III.1547 and 1548   August 10, 2021
08/10/2021 Proposed Regulation 08/20/2021 Notice of Intent 09/30/2021 Public Hearing Date 10/07/2021 Summary Report 11/20/2021 Adopted Rules

Aviation Fuel Dealer Sales Tax Returns, Form R-1029E—Electronic Filing and Payment Requirement

LAC 61:III.1549 and 1550   July 12, 2024
06/10/2024 Proposed Regulation 06/20/2024 Notice of Intent 07/25/2024 Public Hearing Date 08/08/2024 Summary Report 09/20/2024 Adopted Rules

Administrative Fees

LAC 61:III.1701   November 10, 2015
11/10/2015 Proposed Regulation 11/20/2015 Notice of Intent 12/29/2015 Public Hearing 01/06/2016 Summary Report 02/20/2016 Adopted Rules

Open Meetings via Electronic Means

LAC 61:III.201, 203, 205, and 207   March 20, 2024
12/10/2023 Proposed Regulation 12/20/2023 Notice of Intent 01/30/2024 Public Hearing Date 01/31/2024 Summary Report 03/20/2024 Adopted Rules

Voluntary Disclosure Agreements

LAC 61:III.2103   February 20, 2023
03/20/2015 Current Regulation 02/10/2023 Proposed Regulation 02/20/2023 Notice of Intent 03/28/2023 Public Hearing Date 03/31/2023 Summary Report 05/20/2023 Adopted Rules
LAC 61:III.2121-2125   June 21, 2021
06/10/2021 Proposed Regulation 06/20/2021 Notice of Intent 07/28/2021 Public Hearing Date 08/05/2021 Summary Report 09/20/2021 Adopted Rules

Fresh Start Proper Worker Classification Initiative

LAC 61:III.2301   October 11, 2022
10/10/2022 Proposed Regulation 11/28/2022 Public Hearing Date 10/20/2022 Notice of Intent 12/06/2022 Summary Report 01/20/2023 Nonemergency Rulemaking

Income Tax Return Filing Extensions

LAC 61:III.2501, 2503, 2505 and 2507   October 11, 2022
01/20/2022 Current Regulation 10/10/2022 Proposed Regulation 11/29/2022 Public Hearing Date 10/20/2022 Notice of Intent 03/03/2023 Summary Report 01/20/2023 Potpourri Notice 04/20/2023 Adopted Rules

Individual and Fiduciary Income Tax Filing Extensions

LAC 61:III.2501 and 2507   September 11, 2019
01/20/2013 Current Regulation 09/10/2019 Proposed Regulation 09/20/2019 Notice of Intent 10/28/2019 Public Hearing Date 11/01/2019 Summary Report 12/20/2019 Adopted Rules

Income Tax Return Filing Extensions

LAC 61:III.2503   December 20, 2023
04/20/2023 Current Regulation 09/10/2023 Proposed Regulation 09/20/2023 Notice of Intent 10/25/2023 Public Hearing Date 11/01/2023 Summary Report 01/20/2024 Adopted Rules

Louisiana Tax Credit Registry

LAC 61:III.2701 & 2705   April 10, 2015
04/10/2015 Proposed Regulation 04/20/2015 Notice of Intent 05/29/2015

Public Registry of Motion Picture Investor Tax Credit Brokers

LAC 61:III.2701   February 10, 2016
02/10/2016 Proposed Regulation 02/20/2016 Notice of Intent 03/28/2016 Public Hearing

Public Registry of Motion Picture Investor Tax Credit Brokers

LAC 61:III.2701   September 15, 2016
09/10/2016 Proposed Regulation 09/20/2016 Notice of Intent 10/27/2016 Public Hearing Date

Public Registry of Motion Picture Investor Tax Credit Brokers

LAC 61:III.2701   November 20, 2015
11/10/2015 Proposed Regulation 11/10/2015 Notice of Intent 12/29/2015 Public Hearing Date

Policy Statements and Guidance

LAC 61:III.2901 and 2903   October 22, 2019
10/10/2019 Proposed Regulation 10/20/2019 Notice of Intent 11/26/2019 Public Hearing Date 11/27/2019 Summary Report 01/20/2020 Adopted Rules

Collection Fee

LAC 61:III.3101   July 10, 2023
07/10/2023 Proposed Regulation 07/20/2023 Notice of Intent 08/28/2023 Public Hearing Date 09/01/2023 Summary Report 10/20/2023 Adopted Rules

Validation and Notice of Local Taxing Authority Sales and Use Tax Exemptions and Exclusions

LAC 61:III.4425   August 23, 2019
08/10/2019 Proposed Regulation 08/20/2019 Notice of Intent 09/25/2019 Public Hearing 11/20/2019 Summary Report

Notice of Intent

Progressive Pull-Tabs

LAC 42:I.1775   September 20, 2003
09/20/2003 Notice of Intent

Drug Free Workplace and Drug Testing

LAC 61:I.101   December 20, 2007
12/20/2007 Notice of Intent

Modifications to Federal Gross Income

LAC 61:I.1114   October 20, 2005
10/20/2005 Notice of Intent

Repromulgation of Corporation Income Tax Regulations

LAC 61:I.1115-1189   December 20, 2003
12/20/2003 Notice of Intent

Withholding Tax at the Source

LAC 61:I.1115   April 02, 2007
04/02/2007 Notice of Intent

Modifications to Deductions from Gross Income

LAC 61:I.1115   October 20, 2005
10/20/2005 Notice of Intent

Taxes Not Deductible

LAC 61:I.1122   December 04, 2006
12/04/2006 Notice of Intent

Net Operating Loss Deduction

LAC 61:I.1124   August 20, 2004
08/20/2004 Notice of Intent

Application of Net Operating Losses Carryover to Otherwise Closed Years

LAC 61:I.1125   July 20, 2010
07/20/2010 Notice of Intent

Segregation of Items of Gross Income

LAC 61:I.1128   October 20, 2005
10/20/2005 Notice of Intent

Computation of Net Allocable Income from Louisiana Sources

LAC 61:I.1130   September 20, 2005
09/20/2005 Notice of Intent

Computation of Net Allocable Income from Louisiana Sources

LAC 61:I.1130   December 20, 2005
12/20/2005 Notice of Intent

Proposed Rule Concerning Computation of Net Allocable Income from Louisiana Sources

LAC 61:I.1131   October 20, 2002
10/20/2002 Notice of Intent

Determination of Louisiana Apportionment Percent

LAC 61:I.1134   December 20, 2005
12/20/2005 Notice of Intent

Special Adjustments by the Secretary

LAC 61:I.1138   December 20, 2004
12/20/2004 Notice of Intent

Exemption from Tax on Corporations

LAC 61:I.1140   March 01, 2007
03/01/2007 Notice of Intent

Corporation Returns

LAC 61:I.1148   September 20, 2003
09/20/2003 Notice of Intent

Definition of Separate Corporation Basis

LAC 61:I.1175   November 20, 2005
11/20/2005 Notice of Intent

Health Insurance Credit for Contractors of Public Works

LAC 61:I.1195   February 17, 2006
02/17/2006 Notice of Intent

Health Insurance Credit for Contractors of Public Works

LAC 61:I.1195   December 20, 2005
12/20/2005 Notice of Intent

Income Tax Schedule Requirements for Certain Nonresident Professional Athletes and Professional Sports Franchises

LAC 61:I.1305   December 20, 2007
12/20/2007 Notice of Intent

Department proposes rule providing tax tables for individual income tax.

LAC 61:I.1310   May 20, 2003
05/20/2003 Notice of Intent

Individual Income Tax Tables

LAC 61:I.1310   July 20, 2009
07/20/2009 Notice of Intent

Suspension, Revocation, and Denial of Hunting and Fishing Licenses for Non-payment of Individual Income Tax

LAC 61:I.1351   February 20, 2004
02/20/2004 Notice of Intent

Partnership Composite Returns and Payments

LAC 61:I.1401   March 01, 2007
03/01/2007 Notice of Intent

Composite Payment Requirements; Exceptions

LAC 61:I.1401   September 20, 2013
09/20/2013 Notice of Intent

Income Tax Withholding Tables

LAC 61:I.1501   May 20, 2009
05/20/2009 Notice of Intent

Income Tax Withholding Tables

LAC 61:I.1501   November 20, 2008
11/20/2008 Notice of Intent

Withholding Tax Statements – Electronic Filing Requirements

LAC 61:I.1515   May 10, 2012
05/10/2012 Notice of Intent

Income: Withholding Tax, Withholding Tax Annual Reconciliation And Employee Withholding Statements - Electronic Filing Requirements

LAC 61:I:1515   July 20, 2009
07/20/2009 Notice of Intent

Payment of Withholding Tax

LAC 61:I.1516   October 20, 2012
10/20/2012 Notice of Intent

Withholding by Professional Athletic Teams (also see the Emergency Rule)

LAC 61:I.1520   October 20, 2003
10/20/2003 Notice of Intent

Withholding by Professional Athletic Teams

LAC 61:I.1520   October 20, 2012
10/20/2012 Notice of Intent

Income Tax Withholding on Gaming Winnings

LAC 61:I.1525   September 20, 2010
09/20/2010 Notice of Intent

Income Tax Credits for Wind or Solar Energy Systems

LAC 61:I.1907   March 20, 2010
03/20/2010 Notice of Intent

Wind or Solar Energy Systems Tax Credits

LAC 61:I.1907   June 20, 2008
06/20/2008 Notice of Intent

Income Tax Credits for Wind or Solar Energy Systems

LAC 61:I.1907   June 20, 2010
06/20/2010 Notice of Intent

Income Tax Credit for Wind or Solar Energy System

LAC 61:I.1907   August 20, 2012
08/20/2012 Notice of Intent

Income Tax Credit for Wind or Solar Energy System

LAC 61:I.1907   September 20, 2011
09/20/2011 Notice of Intent

Income Tax Credits for Solar Energy Systems

LAC 61:I.1907   September 22, 2014
09/22/2014 Notice of Intent

Income Tax Credits for Solar Energy Systems

LAC 61:I.1907   October 21, 2013
10/21/2013 Notice of Intent

Income Tax Credits for Apprenticeship

LAC 61:I.1909   May 20, 2010
05/20/2010 Notice of Intent

Louisiana New Markets Tax Credit

LAC 61:I.1911   February 20, 2008
02/20/2008 Notice of Intent

Louisiana New Markets Tax Credit

LAC 61:I.1911   May 20, 2008
05/20/2008 Notice of Intent

New Markets Tax Credit

LAC 61:I.1911   December 29, 2010
12/29/2010 Notice of Intent

New Markets Job Act – Premium Tax Credit

LAC 61:I.1912   December 20, 2013
12/20/2013 Notice of Intent

New Markets Job Act - Premium Tax Credit

LAC 61:I.1912   December 20, 2014
12/20/2014 Notice of Intent

Alternative Fuel Tax Credit

LAC 61:I.1913   September 20, 2012
09/20/2012 Notice of Intent

Alternative Fuel Tax Credit

LAC 61:I.1913   December 20, 2012
12/20/2012 Notice of Intent

Definition of <i>Payout</i> for Severance Tax Purposes

LAC 61:I.2903   February 20, 2003
02/20/2003 Notice of Intent

Extension of time allowed for filing certifications for reduced oil and gas severance tax rates

LAC 61:I.2903   June 23, 2006
06/23/2006 Notice of Intent

Repromulgation of Corporation Franchise Tax Regulations

LAC 61:I.301-313 and 317   December 20, 2003
12/20/2003 Notice of Intent

Department proposes rule concerning “reserves” and “assets” for corporation franchise tax

LAC 61:I.305   May 20, 2003
05/20/2003 Notice of Intent

Corporation Franchise Tax Allocation of Taxable Capital

LAC 61:I.306   December 20, 2004
12/20/2004 Notice of Intent

Allocation of Taxable Capital

LAC 61:I.306   December 20, 2005
12/20/2005 Notice of Intent

Franchise Tax – Due Date, Payment, and Reporting of the Tax

LAC 61:I.309   October 25, 2004
10/25/2004 Notice of Intent

Books of the Corporatation

LAC 61:I.320   January 20, 2004
01/20/2004 Notice of Intent

Concerning the State Sales Tax Exclusions for Manufacturing Machinery and Equipment That Are Phased-In Over Six Years, Starting July 1, 2004

LAC 61:I.4301   December 17, 2004
12/17/2004 Notice of Intent

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

LAC 61:I.4304   October 23, 2006
10/23/2006 Notice of Intent

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

LAC 61:I.4311   February 28, 2005
02/28/2005 Notice of Intent

Department Proposes to Adopt Rule Concerning the Point of Sale for the Jurisdiction Where Sales Taxes Are Due (7/10/2009)

LAC 61:I:4313   July 10, 2009
07/10/2009 Notice of Intent

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

LAC 61:I.4351   February 28, 2005
02/28/2005 Notice of Intent

Sales Tax Returns and Payment of Tax

LAC 61:I.4351   June 26, 2007
06/26/2007 Notice of Intent

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

LAC 61:I.4353   July 20, 2003
07/20/2003 Notice of Intent

Payment of Sales and Use Taxes by Persons Constructing, Altering, or Repairing Immovable Property

LAC 61:I:4372   April 19, 2012
04/19/2012 Notice of Intent

Department Proposes to Repeal the Definition of the Term “Newspaper” That Is Provided in the Current Rule (3/1/2010)

LAC 61:I.4401.D.3   March 01, 2010
03/01/2010 Notice of Intent

Proposed Amendment to the Rule 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

LAC 61:I.4403   July 20, 2003
07/20/2003 Notice of Intent

Certain Self-Propelled Vehicles Removed from Inventory

LAC 61:I.4415   May 10, 2012
05/10/2012 Notice of Intent

Department Proposes Amendments to the Rule Concerning the Sales Tax Exemption Provided by R.S. 47:305.50 for Vehicles Operating in Interstate Commerce

LAC 61:I.4420   December 22, 2008
12/22/2008 Notice of Intent

Concerning the Annual State Sales Tax Holiday Authorized by La. Rev. Stat. Ann. § 47:305.58 on Sales of Hurricane-Preparedness Items or Supplies

LAC 61:I.4423   April 22, 2008
04/22/2008 Notice of Intent

Signature Alternative for Preparers

LAC 61:I.4906   December 20, 2004
12/20/2004 Notice of Intent

Remittance of Tax under Protest, Suit or Petitions to Recover

LAC 61:I.4907   September 22, 2014
09/22/2014 Notice of Intent

Electronic Funds Transfer

LAC 61:I.4910   May 10, 2012
05/10/2012 Notice of Intent

Electronic Funds Transfer

LAC 61:I.4910   September 20, 2003
09/20/2003 Notice of Intent

Electronic Funds Transfer

LAC 61:I.4910   November 17, 2004
11/17/2004 Notice of Intent

Louisiana Tax Delinquency Amnesty Act of 2014

LAC 61:I.4915   October 20, 2014
10/20/2014 Notice of Intent

Oilfield Site Restoration Fee

LAC 61:I.5301   April 24, 2006
04/24/2006 Notice of Intent

Issuance and Cancellation of a Lien; Fees

LAC 61:I.5302   February 22, 2007
02/22/2007 Notice of Intent

Issuance and Cancellation of a Lien;Fees

LAC 61:I.5302.C.3   March 20, 2004
03/20/2004 Notice of Intent

Presidential Disaster Relief Credits

LAC 61:I.601   January 19, 2006
01/19/2006 Notice of Intent

Department Proposes to Repeal the Existing Rule Prescribing the Format for the Sales Tax Returns Used by Local Sales Taxing Jurisdictions

LAC 61:II.101   February 28, 2005
02/28/2005 Notice of Intent

Policy Statements

LAC 61:III.101   March 20, 2009
03/20/2009 Notice of Intent

Donations to the Louisiana Military Family Assistance Fund

LAC 61:III.1101   September 20, 2005
09/20/2005 Notice of Intent

Requirement for Tax Preparers to File Income Tax Returns Electronically

LAC 61:III.1501   April 20, 2008
04/20/2008 Notice of Intent

Department Proposes Rule Requiring Compensated Tax Preparers to Submit Electronically Certain Percentages of Their Clients’ Individual Income Tax Returns, Beginning in 2008

LAC 61:III.1501   August 23, 2007
08/23/2007 Notice of Intent

Individual Income Tax Extension Payments

LAC 61:III.1503   November 19, 2010
11/19/2010 Notice of Intent

Corporation Income and Franchise Tax Extension Payments

LAC 61:III.1505   November 19, 2010
11/19/2010 Notice of Intent

Department Proposes Rule Requiring Lessors and Rentors of Motor Vehicles to File State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period

LAC 61:III.1511   June 19, 2008
06/19/2008 Notice of Intent

Department Proposes Rule Requiring Electronic Filing of Certain Types of Tax Returns, Beginning with the July 2009 Filing Period (4/22/2009)

LAC 61:III.1513-1523   April 22, 2009
04/22/2009 Notice of Intent

Electronic Filing Requirements for Oil or Gas Severance Tax

LAC 61:III.1525   March 20, 2010
03/20/2010 Notice of Intent

Mandatory Electronic Filing of Tax Returns and Payment

LAC 61:III.1525   March 20, 2011
03/20/2011 Notice of Intent
LAC 61:III.1527   December 29, 2010
12/29/2010 Notice of Intent

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.

LAC 61:III.2101   February 05, 2003
02/05/2003 Notice of Intent

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.

LAC 61:III.2101   March 20, 2003
03/20/2003 Notice of Intent

Penalty Waiver

LAC 61:III.2101   December 20, 2014
12/20/2014 Notice of Intent

Voluntary Disclosure Agreement

LAC 61:III.2103   December 20, 2014
12/20/2014 Notice of Intent

Interest Waiver and Filing Extensions Following Disasters

LAC 61:III.2111   November 20, 2005
11/20/2005 Notice of Intent

Interest Abatement and Compromise

LAC 61:III:2115   October 25, 2006
10/25/2006 Notice of Intent

Individual Income Tax Filing Extensions

LAC 61:III:2501   January 20, 2009
01/20/2009 Notice of Intent

Individual Income Tax Filing Extensions

LAC 61:III:2501   October 20, 2012
10/20/2012 Notice of Intent

Individual Income Tax Filing Extensions

LAC 61:III:2501   November 19, 2010
11/19/2010 Notice of Intent

Corporation Income and Franchise Tax Filing Extensions

LAC 61:III:2503   October 20, 2012
10/20/2012 Notice of Intent

Corporation Income and Franchise Tax Filing Extensions

LAC 61:III:2503   November 19, 2010
11/19/2010 Notice of Intent

Filing Extensions for Partnerships Filing Composite Returns

LAC 61:III.2505   December 20, 2013
12/20/2013 Notice of Intent

Alternative Dispute Resolution

LAC 61:III.301-335   March 20, 2003
03/20/2003 Notice of Intent

Designation of Tax Matters Person

LAC 61:III.501   October 20, 2008
10/20/2008 Notice of Intent

Designation of Tax Matters Person

LAC 61:III.501   November 20, 2008
11/20/2008 Notice of Intent

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)

LAC 64:I:4410   December 23, 2009
12/23/2009 Notice of Intent

Potpourri

Substantive Change Notice—Electric and Hybrid Vehicles (LAC 61:I.5501)

LAC 61:I.5501   December 20, 2023
12/20/2023 Potpourri

Notice of Public Hearing – Act 454 of the 2018 Regular Session of the Louisiana Legislature

Potpourri   August 20, 2019
08/20/2019 Potpourri 08/20/2019 Potpourri

Substantive Hearing Notice—Mandatory Electronic Filing of Certain Excise Tax Returns and Payment of Taxes (LAC 61:III.1539-1546)

Potpourri   November 20, 2020
11/20/2020 Potpourri

Summary Report Notices

Corporate Deductions; Add-Back of Certain Intangible Expenses; Interest and Management Fees

LAC 61:I.1115   March 09, 2018
03/09/2018 Summary Report

Regulation Summary Report Notice LAC 61:I.1912 New Markets Jobs Act – Premium Tax Credit

LAC 61:I.1912   February 06, 2015
02/06/2015 Summary Report

Regulation Summary Report Notice LAC 61:I.4915 Louisiana Tax Delinquency Amnesty Act of 2014

LAC 61:I.4915   December 15, 2014
12/15/2014 Summary Report

Regulation Summary Report Notice Installment Agreement for Payment of Tax; Fees

LAC 61:I.4919   January 07, 2016
01/07/2016 Summary Report

Regulation Summary Report Notice Issuance and Cancellation of a Lien; Fees

LAC 61:I.5302   January 07, 2016
01/07/2016 Summary Report

Regulation Summary Report Notice Administrative Fees

LAC 61:III.1701   January 07, 2016
01/07/2016 Summary Report

Regulation Summary Report Notice LAC 61:III.2101 Penalty Waiver

LAC 61:III.2101   February 04, 2015
02/04/2015 Summary Report

Regulation Summary Report Notice LAC 61:III.2103 Voluntary Disclosure Agreement

LAC 61:III.2103   February 04, 2015
02/04/2015 Summary Report

Filing Dates

February 2025

March 2025

April 2025

Get All Filing Dates

News & Announcements

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.

Read All News & Announcements

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