https://library.partnertax.ai/us-la/regs/ 2026-05-17 https://library.partnertax.ai/us-la/regs/61_I.6103 2026-05-17 https://library.partnertax.ai/us-la/regs/61_I.6105 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development and the Office of the Governor, Division of Administration, LR 36:53 (January 2010), amended by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 43:300 (February 2017), LR 43:2102 (November 2017), repromulgated by the Department of Economic Development, Office of Business Develo https://library.partnertax.ai/us-la/regs/61_I.6107 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development and the Office of the Governor, Division of Administration, LR 36:55 (January 2010), amended by the Department of Economic Development, Office of the Secretary, Office of Business Development and the Louisiana Economic Development Corporation, LR 37:514 (February 2011), amended by the Department of Economic Development, Office of Business Developmen https://library.partnertax.ai/us-la/regs/61_I.6109 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development and the Office of the Governor, Division of Administration, LR 36:56 (January 2010), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:874 (July 2019), amended LR 48:1496 (June 2022). https://library.partnertax.ai/us-la/regs/61_I.6111 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Entertainment Industry Development, LR 49:2090 (December 2023). https://library.partnertax.ai/us-la/regs/61_I.6113 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development and the Office of the Governor, Division of Administration, LR 36:57 (January 2010), amended by the Department of Economic Development, Office of the Secretary, Office of Business Development, and the Louisiana Economic Development Corporation, LR 37:515 (February 2011), repromulgated by the Department of Economic Development, Office of Business Dev https://library.partnertax.ai/us-la/regs/61_I.6115 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Entertainment Industry Development, LR 49:2090 (December 2023). https://library.partnertax.ai/us-la/regs/61_I.6119 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 42:1656 (October 2016), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:878 (July 2019), LR 48:1497 (June 2022), amended LR 48:1917 (July 2022). LR 49:2091 (December 2023). https://library.partnertax.ai/us-la/regs/61_I.6323 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Entertainment Industry Development LR 44:1992 (November 2018), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:879 (July 2019). https://library.partnertax.ai/us-la/regs/61_I.6324 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Entertainment Industry Development LR 44:1992 (November 2018), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:879 (July 2019). https://library.partnertax.ai/us-la/regs/61_I.6325 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Entertainment Industry Development LR 44:1993 (November 2018), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:880 (July 2019). https://library.partnertax.ai/us-la/regs/61_I.6326 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Entertainment Industry Development LR 44:1993 (November 2018), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:880 (July 2019). https://library.partnertax.ai/us-la/regs/61_I.6327 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Entertainment Industry Development LR 44:1994 (November 2018), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:880 (July 2019). https://library.partnertax.ai/us-la/regs/61_I.6328 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Entertainment Industry Development LR 44:1994 (November 2018), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:881 (July 2019). https://library.partnertax.ai/us-la/regs/61_I.6531 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development and the Department of Revenue, LR 34:1347 (July 2008), amended by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 36:304 (February 2010), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:881 (July 2019), amended by the Department of Economic Development, Office of Entertainment https://library.partnertax.ai/us-la/regs/61_I.6533 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development and the Department of Revenue, LR 34:1347 (July 2008), amended by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 36:304 (February 2010), LR 42:37 (January 2016), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:881 (July 2019), amended by the Department of Economic Development https://library.partnertax.ai/us-la/regs/61_I.6535 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development and the Department of Revenue, LR 34:1348 (July 2008), amended by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 36:305 (February 2010), LR 42:38 (January 2016), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:882 (July 2019), amended by the Department of Economic Development https://library.partnertax.ai/us-la/regs/61_I.6537 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development and the Department of Revenue, LR 34:1348 (July 2008), amended by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 36:305 (February 2010), LR 37:310 (January 2011), LR 42:38 (January 2016), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:883 (July 2019), amended by the Departme https://library.partnertax.ai/us-la/regs/61_I.6539 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, and the Department of Revenue, LR 34:1350 (July 2008), amended by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 36:307 (February 2010), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:885 (July 2019). https://library.partnertax.ai/us-la/regs/61_I.6541 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 42:38 (January 2016), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:885 (July 2019), amended by the Department of Economic Development, Office of Entertainment Industry Development, LR 46:1083 (August 2020). https://library.partnertax.ai/us-la/regs/61_I.6761 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 35:632 (April 2009), amended LR 36:1981 (September 2010), LR 39:1009 (April 2013), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:885 (July 2019). https://library.partnertax.ai/us-la/regs/61_I.6763 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 35:632 (April 2009), amended LR 36:1981 (September 2010), LR 39:1009 (April 2013), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:886 (July 2019), amended LR 48:406 (March 2022). https://library.partnertax.ai/us-la/regs/61_I.6765 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 35:633 (April 2009), amended LR 36:1981 (September 2010), LR 39:1010 (April 2013), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:886 (July 2019), amended LR 48:407 (March 2022). https://library.partnertax.ai/us-la/regs/61_I.6767 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 35:633 (April 2009), amended LR 36:1983 (September 2010), LR 39:1011 (April 2013), LR 42:36 (January 2016), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:888 (July 2019), amended LR 48:407 (March 2022). https://library.partnertax.ai/us-la/regs/61_I.6768 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 39:1012 (April 2013), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:890 (July 2019), LR 48:407 (March 2022). https://library.partnertax.ai/us-la/regs/61_I.6769 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 35:634 (April 2009), amended LR 36:1984 (September 2010), LR 39:1014 (April 2013), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:891 (July 2019). https://library.partnertax.ai/us-la/regs/61_I.6771 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 35:634 (April 2009), amended LR 36:1985 (September 2010), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:892 (July 2019). https://library.partnertax.ai/us-la/regs/61_I.6773 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 36:1985 (September 2010), amended LR 39:1015 (April 2013), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:892 (July 2019). https://library.partnertax.ai/us-la/regs/61_I.6990 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 35:2173 (October 2009), repromulgated LR 36:2236 (October 2010), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:892 (July 2019). https://library.partnertax.ai/us-la/regs/61_I.6991 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 35:2173 (October 2009), repromulgated LR 36:2236 (October 2010), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:893 (July 2019), amended LR 48:408 (March 2022). https://library.partnertax.ai/us-la/regs/61_I.6992 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 35:2173 (October 2009), repromulgated LR 36:2237 (October 2010), amended LR 39:1015 (April 2013), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:893 (July 2019), LR 48:408 (March 2022). https://library.partnertax.ai/us-la/regs/61_I.6993 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 35:2175 (October 2009), repromulgated LR 36:2238 (October 2010), amended LR 39:1016 (April 2013), LR 42:40 (January 2016), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:895 (July 2019), LR 48:409 (March 2022). https://library.partnertax.ai/us-la/regs/61_I.6994 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 39:1016 (April 2013), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:896 (July 2019), amended LR 48:409 (March 2022). https://library.partnertax.ai/us-la/regs/61_I.6997 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 42:41 (January 2016), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:898 (July 2019), amended LR 48:410 (March 2022). https://library.partnertax.ai/us-la/regs/61_I.6999 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 35:2177 (October 2009), repromulgated LR 36:2241 (October 2010), repromulgated by the Department of Economic Development, Office of Business Development, 45:899 (July 2019). https://library.partnertax.ai/us-la/regs/61_III.1500 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Policy and Planning Division, LR 52:71 (January 2026). https://library.partnertax.ai/us-la/regs/61_I.1501 HISTORICAL NOTE: Promulgated by the Louisiana Department of Revenue, Policy Services Division, LR 28:2557 (December 2002), amended LR 35:255 (February 2009), LR 35:1543 (August 2009), LR 44:1062 (June 2018), LR 48:2173 (August 2022), amended by the Department of Revenue, Tax Policy and Planning Division, LR 51:809 (June 2025). https://library.partnertax.ai/us-la/regs/61_III.1501 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 33:2463 (November 2007), amended LR 34:1425 (July 2008), amended LR 44:1638 (September 2018). https://library.partnertax.ai/us-la/regs/61_V.1501 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:942 (November 1984), LR 12:36 (January 1986), LR 13:188 (March 1987), LR 16:1063 (December 1990), LR 19:212 (February 1993), LR 20:198 (February 1994), amended by the Department of Revenue, Tax Commission, LR 32:433 (March 2006), amended by the Office of the Governor, Division of Administration, Tax Commission, LR 44:583 (March 2018). https://library.partnertax.ai/us-la/regs/61_III.1502 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Policy and Planning Division, LR 52:72 (January 2026). https://library.partnertax.ai/us-la/regs/61_III.1503 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 44:1639 (September 2018). https://library.partnertax.ai/us-la/regs/61_V.1503 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:943 (November 1984), LR 12:36 (January 1986), LR 13:188 (March 1987), LR 13:764 (December 1987), LR 14:872 (December 1988), LR 15:1097 (December 1989), LR 16:1063 (December 1990), LR 17:1213 (December 1991), LR 19:212 (February 1993), LR 20:198 (February 1994), LR 21:186 (February 1995), LR 22:117 (February 1996), LR 23:206 (February 1997), amended by the Department of https://library.partnertax.ai/us-la/regs/61_III.1504 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Policy and Planning Division, LR 52:72 (January 2026). https://library.partnertax.ai/us-la/regs/61_I.1505 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 28:1488 (June 2002). https://library.partnertax.ai/us-la/regs/61_III.1505 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 44:1639 (September 2018). https://library.partnertax.ai/us-la/regs/61_III.1507 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 44:1640 (September 2018). https://library.partnertax.ai/us-la/regs/61_I.1510 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Research and Technical Services Division, LR 19:1176 (September 1993). https://library.partnertax.ai/us-la/regs/61_I.1515 HISTORICAL NOTE: Promulgated by the Louisiana Department of Revenue, Policy Services Division, LR 28:1489 (June 2002), amended LR 35:2204 (October 2009), LR 38:2382 (September 2012), LR 44:1638 (September 2018), LR 48:1294 (May 2022), LR 52:70 (January 2026). https://library.partnertax.ai/us-la/regs/61_I.1516 HISTORICAL NOTE: Promulgated by the Louisiana Department of Revenue, Policy Services Division, LR 39:103 (January 2013). https://library.partnertax.ai/us-la/regs/61_I.1520 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 30:91 (January 2004), amended LR 39:104 (January 2013), repromulgated LR 39:330 (February 2013), amended LR 48:507 (March 2022), amended LR 48:2766 (November 2022). https://library.partnertax.ai/us-la/regs/61_I.1525 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Service Division, LR 36:2877 (December 2010), LR 48:504 (March 2022), LR 52:71 (January 2026). https://library.partnertax.ai/us-la/regs/61_III.1527 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 37:914 (March 2011), amended LR 48:508 (March 2022) https://library.partnertax.ai/us-la/regs/61_III.1532 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 34:671 (April 2008). https://library.partnertax.ai/us-la/regs/61_III.1537 HISTORICAL NOTE: Promulgated by the Department of Revneue, Sales and Use Tax Commission for Remote Sellers, LR 46:44 (January 2020). https://library.partnertax.ai/us-la/regs/61_III.1538 HISTORICAL NOTE: Promulgated by the Department of Revenue, Sales and Use Tax Commission for Remote Sellers, LR 46:45 (January 2020). https://library.partnertax.ai/us-la/regs/61_III.1701 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 42:281 (February 2016). https://library.partnertax.ai/us-la/regs/61_V.1701 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 13:188 (March 1987), LR 23:207 (February 1997), amended by the Department of Revenue, Tax Commission, LR 31:719 (March 2005), amended by the Office of the Governor, Division of Administration, Tax Commission, LR 43:656 (April 2017). https://library.partnertax.ai/us-la/regs/61_V.1703 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:921 (November 1984), LR 15:1097 (December 1989), amended by the Office of the Governor, Division of Administration, Tax Commission, LR 43:656 (April 2017). https://library.partnertax.ai/us-la/regs/61_I.1901 HISTORICAL NOTE: Promulgated by the Department of Revenue, Corporation Income and Franchise Taxes Division, in consultation with the Department of Labor, LR 25:877 (May 1999). https://library.partnertax.ai/us-la/regs/61_V.1901 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 13:764 (December 1987). https://library.partnertax.ai/us-la/regs/61_I.1902 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 27:1705 (October 2001), amended by the Department of Revenue, Tax Policy and Planning Division, LR 51:2112 (December 2025). https://library.partnertax.ai/us-la/regs/61_I.1903 HISTORICAL NOTE: Promulgated by the Department of Revenue and the Department of Social Services, LR 33:2667 (December 2007), amended by the Department of Revenue, Tax Policy and Planning Division, LR 51:2112 (December 2025). https://library.partnertax.ai/us-la/regs/61_V.1903 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982). https://library.partnertax.ai/us-la/regs/61_I.1905 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 32:866 (May 2006), amended by the Department of Revenue, Tax Policy and Planning Division, LR 51:2112 (December 2025). https://library.partnertax.ai/us-la/regs/61_I.1907 HISTORICAL NOTE: Promulgated by the Department of Revenue, LR 34:2206 (October 2008), amended LR 36:2048 (September 2010), amended by the Department of Revenue, Policy Services Division, LR 37:3532 (December 2011), LR 39:99 (January 2013), LR 40:2612 (December 2014). https://library.partnertax.ai/us-la/regs/61_I.1909 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 36:1791 (August 2010), amended LR 49:73 (January 2023), amended by the Department of Revenue, Tax Policy and Planning Division, LR 52:245 (February 2026). https://library.partnertax.ai/us-la/regs/61_I.1911 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 37:914 (March 2011). https://library.partnertax.ai/us-la/regs/61_I.1912 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 41:555 (March 2015). https://library.partnertax.ai/us-la/regs/61_I.1913 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Administration Division, LR 38:3239 (December 2012). https://library.partnertax.ai/us-la/regs/61_I.1915 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 44:1641 (September 2018), LR 45:1811 (December 2019). https://library.partnertax.ai/us-la/regs/61_I.1917 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 44:2023 (November 2018). https://library.partnertax.ai/us-la/regs/61_I.1921 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 48:504 (March 2022). https://library.partnertax.ai/us-la/regs/61_I.1923 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 49:334 (February 2023), amended by the Department of Revenue, Tax Policy and Planning Division, LR 52:358 (March 2026). https://library.partnertax.ai/us-la/regs/61_I.1925 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 48:2988 (December 2022), amended by the Department of Revenue, Tax Policy and Planning Division, LR 52:357 (March 2026). https://library.partnertax.ai/us-la/regs/61_I.1927 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 48:2990 (December 2022). https://library.partnertax.ai/us-la/regs/61_I.1929 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 48:2990 (December 2022). https://library.partnertax.ai/us-la/regs/61_I.1931 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Policy and Planning Division, LR 50:38 (January 2024). https://library.partnertax.ai/us-la/regs/61_I.1933 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Planning and Policy Division, LR 50:1503 (October 2024). https://library.partnertax.ai/us-la/regs/61_I.1935 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Policy and Planning Division, LR 51:2110 (December 2025). https://library.partnertax.ai/us-la/regs/61_I.1937 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Policy and Planning Division, LR 51:2111 (December 2025). https://library.partnertax.ai/us-la/regs/61_III.2101 HISTORICAL NOTE: Promulgated by the Department of Revenue, Office of the Secretary, LR 27:866 (June 2001), amended LR 29:950 (June 2003), amended by the Department of Revenue, Policy Services Division, LR 41:557 (March 2015). https://library.partnertax.ai/us-la/regs/61_V.2101 HISTORICAL NOTE: Promulgated by the Louisiana Tax Commission, LR 4: 209 (May 1978), amended by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), LR 10:40 (January 1984), LR 13:248 (April 1987), LR 13:764 (December 1987), LR 16:1063 (December 1990), LR 17:1213 (December 1991), amended by the Department of Revenue, Tax Commission, LR 35:499 (March 2009). https://library.partnertax.ai/us-la/regs/61_III.2103 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 41:558 (March 2015), amended LR 49:913 (May 2023). https://library.partnertax.ai/us-la/regs/61_III.2115 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 33:111 (January 2007). https://library.partnertax.ai/us-la/regs/61_III.2116 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 35:1138 (June 2009). https://library.partnertax.ai/us-la/regs/61_III.2121 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 47:1333 (September 2021). https://library.partnertax.ai/us-la/regs/61_III.2123 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 47:1335 (September 2021). https://library.partnertax.ai/us-la/regs/61_III.2125 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 47:1334 (September 2021). https://library.partnertax.ai/us-la/regs/61_III.2301 HISTORICAL NOTE: Promulgate by the Department of Revenue, Policy Services Division, LR 49:74 (January 2023). https://library.partnertax.ai/us-la/regs/61_V.2301 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 15:1097 (December 1989), LR 20:198 (February 1994), amended by the Department of Revenue, Tax Commission, LR 25:317 (February 1999). https://library.partnertax.ai/us-la/regs/61_V.2303 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended by the Department of Revenue, Tax Commission, LR 25:317 (February 1999). https://library.partnertax.ai/us-la/regs/61_III.2501 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 35:1137 (June 2009), amended LR 36:73 (January 2010), LR 39:103 (January 2013), LR 45:1809 (December 2019), amended LR 49:702 (April 2023). https://library.partnertax.ai/us-la/regs/61_V.2501 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:943 (November 1984), LR 12:36 (January 1986), LR 15:1097 (December 1989), LR 16:1063 (December 1990), LR 17:1213 (December 1991), LR 19:212 (February 1993), amended by the Department of Revenue, Tax Commission, LR 31:719 (March 2005), LR 33:495 (March 2007), LR 34:685 (April 2008), LR 35:500 (March 2009), amended by the Office of the Governor, Division of Administration https://library.partnertax.ai/us-la/regs/61_III.2503 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 36:552 (March 2010), amended LR 39:99 (January 2013), amended LR 49:702 (April 2023), LR 50:37 (January 2024). https://library.partnertax.ai/us-la/regs/61_V.2503 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 9:69 (February 1983), LR 10:944 (November 1984), LR 12:36 (January 1986), LR 13:188 (March 1987), LR 13:764 (December 1987), LR 14:872 (December 1988), LR 15:1097 (December 1989), LR 16:1063 (December 1990), LR 17:1213 (December 1991), LR 19:212 (February 1993), LR 20:198 (February 1994), LR 21:186 (February 1995), LR 22:117 (February 1996), LR 23:207 (February 1997), amen https://library.partnertax.ai/us-la/regs/61_III.2505 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 40:801 (April 2014), LR 48:1106 (April 2022), amended LR 49:703 (April 2023). https://library.partnertax.ai/us-la/regs/61_III.2507 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 40:801 (April 2014), LR 48:1106 (April 2022), amended LR 49:703 (April 2023). https://library.partnertax.ai/us-la/regs/61_III.2701 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 43:342 (February 2017). https://library.partnertax.ai/us-la/regs/61_V.2701 HISTORICAL NOTE: Promulgated by the Louisiana Tax Commission, LR 3:289 (June 1977), amended by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), LR 15:1097 (December 1989), LR 19:212 (February 1993). https://library.partnertax.ai/us-la/regs/61_V.100 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 15:1097 (December 1989), amended LR 48:1516 (June 2022). https://library.partnertax.ai/us-la/regs/61_I.101 HISTORICAL NOTE: Promulgated by the Department of Revenue, Office of the Secretary, LR 25:1523 (August 1999), amended LR 34:668 (April 2008). https://library.partnertax.ai/us-la/regs/61_III.101 HISTORICAL NOTE: Promulgated by the Department of Revenue, Office of the Secretary, LR 27:207 (February 2001), amended by the Department of Revenue, Policy Services Division, LR 35:1138 (June 2009). https://library.partnertax.ai/us-la/regs/61_V.101 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 15:1097 (December 1989), amended by the Department of Revenue, Tax Commission, LR 24:477 (March 1998), LR 26:506 (March 2000), LR 31:700 (March 2005), LR 32:425 (March 2006), LR 33:489 (March 2007), LR 34:673 (April 2008), LR 35:492 (March 2009), LR 36:765 (April 2010), amended by the Office of the Governor, Division of Administration, Tax Commission, LR 37:1394 (May 2011) https://library.partnertax.ai/us-la/regs/61_I.103 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 44:98 (January 2018), amended LR 48:2160 (August 2022). https://library.partnertax.ai/us-la/regs/61_III.103 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Policy and Planning Division, LR 52:244 (February 2026). https://library.partnertax.ai/us-la/regs/61_V.103 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 12:36 (January 1986), LR 15:1097 (December 1989), LR 17:1213 (December 1991), amended by the Department of Revenue, Tax Commission, LR 24:478 (March 1998), LR 32:426 (March 2006), LR 34:675 (April 2008), LR 49:1034 (June 2023). https://library.partnertax.ai/us-la/regs/61_V.105 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 15:1097 (December 1989). https://library.partnertax.ai/us-la/regs/61_V.107 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 15:1097 (December 1989). https://library.partnertax.ai/us-la/regs/61_V.109 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 15:1097 (December 1989), amended by the Department of Revenue, Tax Commission, LR 34:677 (April 2008). https://library.partnertax.ai/us-la/regs/61_V.111 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:920 (November 1984), LR 15:1097 (December 1989), LR 16:1063 (December 1990), LR 20:198 (February 1994), amended by the Office of the Governor, Division of Administration, Tax Commission, LR 43:648 (April 2017). https://library.partnertax.ai/us-la/regs/61_V.113 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:921 (November 1984), LR 15:1097 (December 1989), LR 16:1063 (December 1990), amended by the Department of Revenue, Tax Commission, LR 34:677 (April 2008), LR 45:531 (April 2019). https://library.partnertax.ai/us-la/regs/61_V.114 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 15:1097 (December 1989). https://library.partnertax.ai/us-la/regs/61_V.115 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:921 (November 1984), LR 15:1097 (December 1989). https://library.partnertax.ai/us-la/regs/61_V.117 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:921 (November 1984), LR 15:1097 (December 1989), LR 48:1517 (June 2022). https://library.partnertax.ai/us-la/regs/61_V.118 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 15:1097 (December 1989), amended LR 16:1063 (December 1990), amended by the Department of Revenue, Tax Commission, LR 34:677 (April 2008), LR 48:1518 (June 2022). https://library.partnertax.ai/us-la/regs/61_V.119 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:921 (November 1984), LR 15:1097 (December 1989). https://library.partnertax.ai/us-la/regs/61_V.121 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:921 (November 1984), LR 15:1097 (December 1989), LR 16:1063 (December 1990), amended by the Department of Revenue, Tax Commission, LR 34:677 (April 2008), amended by the Office of the Governor, Division of Administration, Tax Commission, LR 43:649 (April 2017), LR 46:560 (April 2020). https://library.partnertax.ai/us-la/regs/61_V.123 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:921 (November 1984), LR 15:1097 (December 1989), amended by the Department of Revenue, Tax Commission, LR 24:479 (March 1998), LR 48:1518 (June 2022). https://library.partnertax.ai/us-la/regs/61_V.125 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:922 (November 1984), LR 15:1097 (December 1989). https://library.partnertax.ai/us-la/regs/61_I.201 HISTORICAL NOTE: Promulgated by the Department of Revenue, Excise Taxes Division, LR 25:526 (March 1999). https://library.partnertax.ai/us-la/regs/61_III.201 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Policy and Planning Division, LR 50:409 (March 2024). https://library.partnertax.ai/us-la/regs/61_V.201 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Commission, LR 31:700 (March 2005). https://library.partnertax.ai/us-la/regs/61_I.203 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Policy and Planning Division, LR 51:1869 (November 2025). https://library.partnertax.ai/us-la/regs/61_III.203 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Policy and Planning Division, LR 50:409 (March 2024). https://library.partnertax.ai/us-la/regs/61_V.203 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Commission, LR 31:700 (March 2005), amended LR 32:426 (March 2006), LR 48:1518 (June 2022), LR 49:1036 (June 2023). https://library.partnertax.ai/us-la/regs/61_III.205 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Policy and Planning Division, LR 50:409 (March 2024). https://library.partnertax.ai/us-la/regs/61_V.207 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Commission, LR 31:702 (March 2005). https://library.partnertax.ai/us-la/regs/61_V.209 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Commission, LR 31:702 (March 2005). https://library.partnertax.ai/us-la/regs/61_V.211 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Commission, LR 31:702 (March 2005), amended LR 32:427 (March 2006), LR 34:677 (April 2008), LR 49:1036 (June 2023). https://library.partnertax.ai/us-la/regs/61_V.213 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Commission, LR 31:703 (March 2005), LR 34:678 (April 2008), amended by the Office of the Governor, Division of Administration, Tax Commission, LR 43:649 (April 2017), LR 46:560 (April 2020), LR 48:1519 (June 2022), LR 49:1037 (June 2023). https://library.partnertax.ai/us-la/regs/61_I.301 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Income and Corporation Franchise Taxes Section, Office of Group III, LR 6:25 (January 1980), amended LR 11:108 (February 1985), repromulgated by the Department of Revenue, Policy Services Division, LR 30:448 (March 2004), amended LR 44:1635 (September 2018). https://library.partnertax.ai/us-la/regs/61_III.301 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 29:364 (March 2003). https://library.partnertax.ai/us-la/regs/61_V.301 HISTORICAL NOTE: Promulgated by the Louisiana Tax Commission, LR 3:77 (February 1977), amended by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), LR 10:16 (January 1984), LR 13:763 (December 1987), LR 16:1063 (December 1990), amended by the Department of Revenue, Tax Commission, LR 32:427 (March 2006), LR 47:456 (April 2021), LR 48:1520 (June 2022). https://library.partnertax.ai/us-la/regs/61_I.302 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Income and Corporation Franchise Taxes Section, Office of Group III, LR 6:25 (January 1980), amended LR 11:108 (February 1985), repromulgated by the Department of Revenue, Policy Services Division, LR 30:449 (March 2004), amended LR 44:1636 (September 2018). https://library.partnertax.ai/us-la/regs/61_I.303 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Income and Corporation Franchise Taxes Section, Office of Group III, LR 6:25 (January 1980), amended LR 11:108 (February 1985), repromulgated by the Department of Revenue, Policy Services Division, LR 30:450 (March 2004). https://library.partnertax.ai/us-la/regs/61_III.303 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 29:364 (March 2003). https://library.partnertax.ai/us-la/regs/61_V.303 HISTORICAL NOTE: Promulgated by the Louisiana Tax Commission, LR 7:44 (February 1981), amended by the Department of Revenue and Taxation, Tax Commission, LR 9:69 (February 1983), LR 12:36 (January 1986), LR 13:764 (December 1987), LR 16:1063 (December 1990), LR 17:611 (June 1991), LR 21:186 (February 1995), amended by the Department of Revenue, Tax Commission, LR 25:312 (February 1999), LR 26:506 (March 2000), LR 29:367 (March 2003), LR 30:487 (March 2004), LR 34:678 (April 2008), LR 35:492 (Mar https://library.partnertax.ai/us-la/regs/61_I.304 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Income and Corporation Franchise Taxes Section, Office of Group III, LR 6:25 (January 1980), amended LR 11:108 (February 1985), repromulgated by the Department of Revenue, Policy Services Division, LR 30:451 (March 2004). https://library.partnertax.ai/us-la/regs/61_V.304 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Commission, LR 31:703 (March 2005), amended LR 32:427 (March 2006), LR 36:765 (April 2010), amended by the Office of the Governor, Division of Administration, Tax Commission, LR 38:799 (March 2012), LR 39:487 (March 2013), LR 40:529 (March 2014), LR 41:672 (April 2015), LR 42:745 (May 2016), LR 43:651 (April 2017), LR 44:578 (March 2018), LR 45:532 (April 2019), LR 48:1522 (June 2022), LR 49:1037 (June 2023), LR 50:353 (March 2024). https://library.partnertax.ai/us-la/regs/61_I.305 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Income and Corporation Franchise Taxes Section, Office of Group III, LR 6:25 (January 1980), amended LR 11:108 (February 1985), LR 28:1995 (September 2002), LR 29:1520 (August 2003), repromulgated by the Department of Revenue, Policy Services Division, LR 30:452 (March 2004). https://library.partnertax.ai/us-la/regs/61_III.305 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 29:364 (March 2003). https://library.partnertax.ai/us-la/regs/61_V.305 HISTORICAL NOTE: Promulgated by the Louisiana Tax Commission, LR 2:358 (November 1976), amended LR 7:185 (April 1981), amended by the Department of Revenue and Taxation, Tax Commission, LR 12:36 (January 1986), LR 13:187 (March 1987), LR 16:1063 (December 1990). https://library.partnertax.ai/us-la/regs/61_I.306 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Income and Corporation Franchise Taxes Section, Office of Group III, LR 6:25 (January 1980), amended LR 11:108 (February 1985), repromulgated by the Department of Revenue, Policy Services Division, LR 30:453 (March 2004), amended LR 31:696 (March 2005), LR 32:415 (March 2006). https://library.partnertax.ai/us-la/regs/61_III.307 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 29:364 (March 2003). https://library.partnertax.ai/us-la/regs/61_V.307 HISTORICAL NOTE: Promulgated by the Tax Commission, LR 2:358 (November 1976), amended by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), LR 13:764 (December 1987), LR 16:1063 (December 1990), LR 21:186 (February 1995), LR 33:489 (March 2007), LR 45:533 (April 2019), LR 48:1522 (June 2022), LR 49:1039 (June 2023). https://library.partnertax.ai/us-la/regs/61_I.308 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Income and Corporation Franchise Taxes Section, Office of Group III, LR 6:25 (January 1980), amended LR 11:108 (February, 1985), repromulgated by the Department of Revenue, Policy Services Division, LR 30:459 (March 2004). https://library.partnertax.ai/us-la/regs/61_I.309 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Income and Corporation Franchise Taxes Section, Office of Group III, LR 6:25 (January 1980), amended LR 11:108 (February 1985), amended by the Department of Revenue, Policy Services Division, LR 28:97 (January 2002), LR 30:468 (March 2004), LR 31:90 (January 2005). https://library.partnertax.ai/us-la/regs/61_III.309 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 29:364 (March 2003). https://library.partnertax.ai/us-la/regs/61_V.309 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 21:186 (February 1995), amended LR 22:117 (February 1996), amended by the Department of Revenue, Tax Commission, LR 24:479 (March 1998), LR 27:424 (March 2001), LR 28:517 (March 2002), LR 30:487 (March 2004), LR 32:430 (March 2006), LR 33:490 (March 2007). https://library.partnertax.ai/us-la/regs/61_I.311 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Income and Corporation Franchise Taxes Section, Office of Group III, LR 6:25 (January 1980), amended LR 11:108 (February 1985), repromulgated by the Department of Revenue, Policy Services Division, LR 30:469 (March 2004), amended LR 44:1637 (September 2018). https://library.partnertax.ai/us-la/regs/61_III.311 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 29:365 (March 2003). https://library.partnertax.ai/us-la/regs/61_I.312 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Income and Corporation Franchise Taxes Section, Office of Group III, LR 6:25 (January 1980), amended LR 11:108 (February 1985), repromulgated by the Department of Revenue, Policy Services Division, LR 30:469 (March 2004). https://library.partnertax.ai/us-la/regs/61_I.313 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Income and Corporation Franchise Taxes Section, Office of Group III, LR 6:25 (January 1980), amended LR 11:108 (February 1985), repromulgated by the Department of Revenue, Policy Services Division, LR 30:469 (March 2004). https://library.partnertax.ai/us-la/regs/61_III.313 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 29:365 (March 2003). https://library.partnertax.ai/us-la/regs/61_III.315 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 29:365 (March 2003). https://library.partnertax.ai/us-la/regs/61_III.317 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 29:365 (March 2003). https://library.partnertax.ai/us-la/regs/61_III.319 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 29:365 (March 2003). https://library.partnertax.ai/us-la/regs/61_I.320 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 30:807 (April 2004). https://library.partnertax.ai/us-la/regs/61_III.321 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 29:365 (March 2003). https://library.partnertax.ai/us-la/regs/61_III.323 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 29:365 (March 2003). https://library.partnertax.ai/us-la/regs/61_III.325 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 29:366 (March 2003). https://library.partnertax.ai/us-la/regs/61_III.327 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 29:366 (March 2003). https://library.partnertax.ai/us-la/regs/61_III.329 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 29:366 (March 2003). https://library.partnertax.ai/us-la/regs/61_I.4301 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987), amended by the Department of Revenue and Taxation, Sales Tax Division, LR 21:957 (September 1995), LR 22:855 (September 1996), amended by the Department of Revenue, Policy Services Division, LR 27:1703 (October 2001), LR 28:348 (February 2002), LR 28:1488 (June 2002), LR 28:2554, 2556 (December 2002), LR 29:186 (February 2003), LR 30:1306 (June 2004), LR 30:2870 (December 2004), https://library.partnertax.ai/us-la/regs/61_I.4302 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Division, LR 18:1414 (December 1992). https://library.partnertax.ai/us-la/regs/61_I.4303 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Division, LR 13:107 (February 1987), amended LR 19:1033 (August 1993), amended by the Department of Revenue, Sales Tax Division, LR 23:1703 (December 1997), amended by the Department of Revenue, Policy Services Division, LR 30:2864 (December 2004). https://library.partnertax.ai/us-la/regs/61_I.4305 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987). https://library.partnertax.ai/us-la/regs/61_I.4307 HISTORICAL NOTE: Promulgated by Department of Revenue and Taxation, LR 13:107 (February 1987), amended by the Department of Revenue and Taxation, Sales Tax Division, LR 20:316 (March 1994), amended by the Department of Revenue, Policy Services Division, LR 29:2116 (October 2003), LR 30:2861 (December 2004). https://library.partnertax.ai/us-la/regs/61_I.4309 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987). https://library.partnertax.ai/us-la/regs/61_I.4311 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987), amended by the Department of Revenue, Policy Services Division, LR 30:2867 (December 2004), LR 31:1101 (May 2005). https://library.partnertax.ai/us-la/regs/61_I.4351 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987), amended by the Department of Revenue and Taxation, Sales Tax Division, LR 22:852 (September 1996), amended by the Department of Revenue, Sales Tax Division, LR 23:1530 (November 1997), amended by the Department of Revenue, Policy Services Division, LR 30:2868 (December 2004), LR 31:1101 (My 2005), LR 32:111 (January 2006), LR 33:1877 (September 2007). https://library.partnertax.ai/us-la/regs/61_I.4353 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987). https://library.partnertax.ai/us-la/regs/61_I.4355 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987), amended by the Department of Revenue, Policy Services Division, LR 31:88 (January 2005). https://library.partnertax.ai/us-la/regs/61_I.4357 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987), amended by the Department of Revenue, Policy Services Division, LR 31:100 (January 2005). https://library.partnertax.ai/us-la/regs/61_I.4359 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987), amended LR 15:274 (April 1989), amended by the Department of Revenue, Policy Services Division, LR 31:90 (January 2005). https://library.partnertax.ai/us-la/regs/61_I.4361 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987), amended by the Department of Revenue, Policy Services Division, LR 31:101 (January 2005). https://library.partnertax.ai/us-la/regs/61_I.4363 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987), amended by the Department of Revenue, Policy Services Division, LR 31:89 (January 2005). https://library.partnertax.ai/us-la/regs/61_I.4365 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987), amended by the Department of Revenue, Policy Services Division, LR 31:92 (January 2005). https://library.partnertax.ai/us-la/regs/61_I.4367 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, LR 13:107 (February 1987), amended by the Department of Revenue, Policy Services Division, LR 31:92 (January 2005). https://library.partnertax.ai/us-la/regs/61_I.4369 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987), amended by the Department of Revenue, Policy Services Division, LR 31:97 (January 2005). https://library.partnertax.ai/us-la/regs/61_I.4371 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Division, LR 13:107 (February 1987), amended by the Department of Revenue, Policy Services Division, LR 31:99 (January 2005), LR 32:262 (February 2006). https://library.partnertax.ai/us-la/regs/61_I.4372 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 38:1995 (August 2012). https://library.partnertax.ai/us-la/regs/61_I.4373 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Division, LR 21:185 (February 1995), amended by the Department of Revenue, Policy Services Division, LR:31:95 (January 2005), LR 32:262 (February 2006). https://library.partnertax.ai/us-la/regs/61_I.4401 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987), amended by the Department of Revenue, Policy Services Division, LR 29:1520 (August 2003), LR 30:2864 (December 2004), LR 36:1029 (May 2010), LR 36:1566 (July 2010). https://library.partnertax.ai/us-la/regs/61_I.4402 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987), amended by the Department of Revenue, Policy Services Division, LR 31:91 (January 2005). https://library.partnertax.ai/us-la/regs/61_I.4403 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987), amended by Department of Revenue, Policy Services Division, LR 30:1044 (May 2004). https://library.partnertax.ai/us-la/regs/61_I.4404 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987), amended by the Department of Revenue, Policy Services Division, LR 31:99 (January 2005), LR 44:2022 (November 2018). https://library.partnertax.ai/us-la/regs/61_I.4406 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987), amended by the Department of Revenue, Policy Services Division, LR 31:93 (January 2005). https://library.partnertax.ai/us-la/regs/61_I.4407 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987), amended by the Department of Revenue, Policy Services Division, LR 31:100 (January 2005). https://library.partnertax.ai/us-la/regs/61_I.4408 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987), amended by the Department of Revenue and Taxation, Sales Tax Division, LR 21:401 (April 1995), amended by the Department of Revenue, Policy Services Division, LR 31:95 (January 2005), LR 44:2023 (November 2018). https://library.partnertax.ai/us-la/regs/61_I.4409 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987), amended by the Department of Revenue and Taxation, Sales Tax Division, LR 22:854 (September 1996), amended by the Department of Revenue, Policy Services Division, LR 31:94 (January 2005). https://library.partnertax.ai/us-la/regs/61_I.4410 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:108 (February 1987), amended by the Department of Revenue, Policy Services Division, LR 31:96 (January 2005). https://library.partnertax.ai/us-la/regs/61_I.4411 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987). https://library.partnertax.ai/us-la/regs/61_I.4413 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987), amended by the Department of Revenue, Policy Services Division, LR 31:88 (January 2005). https://library.partnertax.ai/us-la/regs/61_I.4414 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987). https://library.partnertax.ai/us-la/regs/61_I.4416 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987), amended by the Department of Revenue, Policy Services Division, LR 31:93 (January 2005). https://library.partnertax.ai/us-la/regs/61_I.4417 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:667 (November 1987). https://library.partnertax.ai/us-la/regs/61_I.4418 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Division, LR 22:854 (September 1996), amended by the Department of Revenue, Policy Services Division, LR 31:94 (January 2005). https://library.partnertax.ai/us-la/regs/61_I.4420 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 29:188 (February 2003), amended LR 31:97 (January 2005), LR 35:1254 (July 2009). https://library.partnertax.ai/us-la/regs/61_I.4423 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 34:1426 (July 2008). https://library.partnertax.ai/us-la/regs/61_I.4427 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 48:506 (March 2022). https://library.partnertax.ai/us-la/regs/61_I.4428 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Policy and Planning Division, LR 52:358 (March 2026). https://library.partnertax.ai/us-la/regs/61_I.4901 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Office of the Secretary, LR 15:274 (April 1989). https://library.partnertax.ai/us-la/regs/61_I.4903 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Office of the Secretary, LR 19:1594 (December 1993). https://library.partnertax.ai/us-la/regs/61_I.4905 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Office of the Secretary, LR 22:35 (January 1996), amended by the Department of Revenue, Office of the Secretary, LR 23:1167 (September 1997), LR 25:2443 (December 1999), LR 27:1017 (July 2001). https://library.partnertax.ai/us-la/regs/61_I.4906 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 31:699 (March 2005). https://library.partnertax.ai/us-la/regs/61_I.4907 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Income Tax Division, LR 22:1230 (December 1996), amended by the Department of Revenue, Policy Services Division, LR 40:2615 (December 2014). https://library.partnertax.ai/us-la/regs/61_I.4908 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 28:347 (February 2002). https://library.partnertax.ai/us-la/regs/61_I.4909 HISTORICAL NOTE: Promulgated by the Department of Revenue, Office of the Secretary, LR 26:95 (January 2000); amended by the Department of Revenue, Policy Service Division, LR 47:1334 (September 2021). https://library.partnertax.ai/us-la/regs/61_I.4910 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Office of the Secretary, LR 19:1032 (August 1993), repromulgated LR 19:1340 (October 1993), amended LR 20:672 (June 1994), LR 23:448 (April 1997), amended by the Department of Revenue, Office of the Secretary, LR 25:2442 (December 1999), amended by the Department of Revenue, Policy Services Division, LR 28:866 (April 2002), LR 29:2854 (December 2003), LR 31:484 (February 2005), LR 38:2382 (September 2012), LR 52:71 (January https://library.partnertax.ai/us-la/regs/61_I.4911 HISTORICAL NOTE: Promulgated by the Louisiana Department of Revenue, Office of the Secretary, LR 27:1242 (August 2001). https://library.partnertax.ai/us-la/regs/61_I.4913 HISTORICAL NOTE: Promulgated by the Louisiana Department of Revenue, Office of the Secretary, LR 28:2371 (November 2002). https://library.partnertax.ai/us-la/regs/61_I.4914 HISTORICAL NOTE: Promulgated by the Department of Revenue, LR 45:1607 (November 2019). https://library.partnertax.ai/us-la/regs/61_I.4915 HISTORICAL NOTE: Promulgated by the Department of Revenue, Office of the Secretary, LR 41:151 (January 2015). https://library.partnertax.ai/us-la/regs/61_I.4919 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 42:281 (February 2016), amended LR 47:893 (July 2021), amended by the Department of Revenue, Tax Policy and Planning Division, LR 50:1293 (September 2024), amended LR 51:970 (July 2025). https://library.partnertax.ai/us-la/regs/61_I.5101 HISTORICAL NOTE: Promulgated by the Department of Revenue, Office of Legal Affairs, Policy Services Division, LR 28:866 (April 2002), amended by the Department of Revenue, Office of Legal Affairs, Tax Policy and Planning Division, LR 50:1671 (November 2024). https://library.partnertax.ai/us-la/regs/61_I.5103 HISTORICAL NOTE: Promulgated by the Louisiana Department of Revenue, Policy Services Division, LR 48:2765 (November 2022). https://library.partnertax.ai/us-la/regs/61_I.5105 HISTORICAL NOTE: Promulgated by the Louisiana Department of Revenue, Policy Services Division, LR 49:334 (February 2023). https://library.partnertax.ai/us-la/regs/61_I.5107 HISTORICAL NOTE: Promulgated by the Department of Revenue, Office of Legal Affairs, Tax Policy and Planning Division, LR 50:1672 (November 2024). https://library.partnertax.ai/us-la/regs/61_I.5109 HISTORICAL NOTE: Promulgated by the Department of Revenue, Office of Legal Affairs, Tax Policy and Planning Division, LR 50:1672 (November 2024). https://library.partnertax.ai/us-la/regs/61_I.5111 HISTORICAL NOTE: Promulgated by the Department of Revenue, Office of Legal Affairs, Tax Policy and Planning Division, LR 50:1672 (November 2024). https://library.partnertax.ai/us-la/regs/61_I.5113 HISTORICAL NOTE: Promulgated by the Department of Revenue, Office of Legal Affairs, Tax Policy and Planning Division, LR 50:1672 (November 2024). https://library.partnertax.ai/us-la/regs/61_I.5115 HISTORICAL NOTE: Promulgated by the Department of Revenue, Office of Legal Affairs, Tax Policy and Planning Division, LR 50:1673 (November 2024). https://library.partnertax.ai/us-la/regs/61_I.5301 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Severance Tax Division, LR 20:197 (February 1994), amended LR 23:78 (January 1997), LR 32:1250 (July 2006). https://library.partnertax.ai/us-la/regs/61_I.5302 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 28:347 (February 2002), amended LR 30:1045 (May 2004), LR 33:860 (May 2007), LR 42:282 (February 2016). https://library.partnertax.ai/us-la/regs/61_I.5501 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 50:408 (March 2024), amended LR 52:243 (February 2026). https://library.partnertax.ai/us-la/regs/61_I.6101 HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development and the Office of the Governor, Division of Administration, LR 36:52 (January 2010), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:868 (July 2019), amended LR 48:1494 (June 2022). https://library.partnertax.ai/us-la/regs/61_III.331 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 29:366 (March 2003). https://library.partnertax.ai/us-la/regs/61_III.333 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 29:366 (March 2003). https://library.partnertax.ai/us-la/regs/61_III.335 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 29:367 (March 2003). https://library.partnertax.ai/us-la/regs/61_III.501 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 35:254 (February 2009). https://library.partnertax.ai/us-la/regs/61_V.501 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:922 (November 1984), LR 16:1063 (December 1990). https://library.partnertax.ai/us-la/regs/61_V.701 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:922 (November 1984), LR 12:36 (January 1986), LR 15:1097 (December 1989), LR 16:1063 (December 1990), LR 20:198 (February 1994), amended by the Department of Revenue, Tax Commission, LR 24:479 (March 1998), amended by the Office of the Governor, Division of Administration, Tax Commission, LR 44:579 (March 2018), LR 47:457 (April 2021), LR 50:354 (March 2024). https://library.partnertax.ai/us-la/regs/61_V.703 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:924 (November 1984), LR 12:36 (January 1986), LR 13:188 (March 1987), LR 13:764 (December 1987), LR 14:872 (December 1988), LR 15:1097 (December 1989), LR 16:1063 (December 1990), LR 17:1213 (December 1991), LR 19:212 (February 1993), LR 20:198 (February 1994), LR 21:186 (February 1995), LR 22:117 (February 1996), LR 23:204 (February 1997), amended by the Department of https://library.partnertax.ai/us-la/regs/61_V.705 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Commission, LR 33:490 (March 2007), amended LR 35:493 (March 2009), LR 47:465 (April 2021), LR 49:1045 (June 2023), LR 50:360 (March 2024), LR 51:381 (March 2025). https://library.partnertax.ai/us-la/regs/61_V.706 HISTORICAL NOTE: Promulgated by the Office of the Governor, Division of Administration, Tax Commission, LR 44:580 (March 2018). https://library.partnertax.ai/us-la/regs/61_I.901 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Excise Taxes Section, LR 13:105 (February 1987). https://library.partnertax.ai/us-la/regs/61_V.901 HISTORICAL NOTE: Promulgated by the Louisiana Tax Commission, LR 2:359 (November 1976), amended by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), LR 9:69 (February 1983), LR 17:1213 (December 1991), LR 19:212 (February 1993), amended by the Department of Revenue, Tax Commission, LR 31:717 (March 2005), LR 33:492 (March 2007), LR 35:495 (March 2009), LR 36:773 (April 2010), amended by the Office of the Governor, Division of Administration, Tax Commission, LR 43: https://library.partnertax.ai/us-la/regs/61_I.903 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Excise Taxes Section, LR 13:105 (February 1987). https://library.partnertax.ai/us-la/regs/61_V.903 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 16:1063 (December 1990), LR 19:212 (February 1993), LR 22:117 (February 1996), LR 48:1523 (June 2022), LR 49:1048 (June 2023), LR 51:383 (March 2025). https://library.partnertax.ai/us-la/regs/61_I.905 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Excise Taxes Section, LR 13:105 (February 1987). https://library.partnertax.ai/us-la/regs/61_V.905 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 19:212 (February 1993), amended by the Department of Revenue, Tax Commission, LR 24:480 (March 1998), LR 49:1048 (June 2023), LR 50:361 (March 2024). https://library.partnertax.ai/us-la/regs/61_I.907 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Excise Taxes Section, LR 13:105 (February 1987). https://library.partnertax.ai/us-la/regs/61_V.907 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 12:36 (January 1986), LR 13:188 (March 1987), LR 13:764 (December 1987), LR 14:872 (December 1988), LR 15:1097 (December 1989), LR 16:1063 (December 1990), LR 17:1213 (December 1991), LR 19:212 (February 1993), LR 20:198 (February 1994), LR 21:186 (February 1995), LR 22:117 (February 1996), LR 23:205 (February 1997), amended by the Department of Revenue, Tax Commission, LR https://library.partnertax.ai/us-la/regs/61_I.909 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Excise Taxes Section, LR 13:105 (February 1987). https://library.partnertax.ai/us-la/regs/61_I.911 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Excise Taxes Section, LR 13:105 (February 1987). https://library.partnertax.ai/us-la/regs/61_I.913 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Excise Taxes Section, LR 13:105 (February 1987). https://library.partnertax.ai/us-la/regs/61_I.915 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Excise Taxes Section, LR 13:105 (February 1987). https://library.partnertax.ai/us-la/regs/61_I.917 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Excise Taxes Section, LR 13:105 (February 1987). https://library.partnertax.ai/us-la/regs/61_I.1001 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 46:43 (January 2020), amended by the Department of Revenue, Policy Services Division, LR 48:2991 (December 2022), amended by the Department of Revenue, Tax Policy and Planning Division, LR:50:407 (March 2024), amended LR 50:1859 (December 2024). https://library.partnertax.ai/us-la/regs/61_V.1001 HISTORICAL NOTE: Promulgated by the Office of the Governor, Division of Administration, Tax Commission, LR 49:1055 (June 2023), amended LR 50:367 (March 2024). https://library.partnertax.ai/us-la/regs/61_V.1003 HISTORICAL NOTE: Promulgated by the Office of the Governor, Division of Administration, Tax Commission, LR 49:1055 (June 2023). https://library.partnertax.ai/us-la/regs/61_V.1005 HISTORICAL NOTE: Promulgated by the Office of the Governor, Division of Administration, Tax Commission, LR 49:1056 (June 2023). https://library.partnertax.ai/us-la/regs/61_V.1007 HISTORICAL NOTE: Promulgated by the Division of Administration, Tax Commission, LR 49:1056 (June 2023), amended LR 50:367 (March 2024), LR 51:388 (March 2025). https://library.partnertax.ai/us-la/regs/61_III.1101 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 31:3164 (December 2005). https://library.partnertax.ai/us-la/regs/61_V.1101 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 15:1097 (December 1989), LR 16:1063 (December 1990), LR 22:117 (February 1996), amended by the Department of Revenue, Tax Commission, LR 24:487 (March 1998), amended by the Division of Administration, Tax Commission, LR 38:808 (March 2012). https://library.partnertax.ai/us-la/regs/61_V.1103 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:939 (November 1984), LR 12:36 (January 1986), LR 13:188 (March 1987), LR 16:1063 (December 1990), LR 17:1213 (December 1991), LR 22:117 (February 1996), LR 23:205 (February 1997), amended by the Department of Revenue, Tax Commission, LR 24:487 (March 1998), LR 25:315 (February 1999), LR 26:508 (March 2000), LR 27:426 (March 2001), LR 28:519 (March 2002), LR 30:488 (Marc https://library.partnertax.ai/us-la/regs/61_I.1114 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 32:261 (February 2006). https://library.partnertax.ai/us-la/regs/61_I.1115 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 44:785 (April 2018). https://library.partnertax.ai/us-la/regs/61_I.1122 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Income Tax Section, LR 14:96 (February 1988), repromulgated by the Department of Revenue, Policy Services Division, LR 30:470 (March 2004), amended by the Department of Revenue, Policy Services Division, LR 33:295 (February 2007), amended by the Department of Revenue, Policy Services Division, LR 48:2987 (December 2022). https://library.partnertax.ai/us-la/regs/61_I.1130 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Income Tax Section, LR 14:101 (February 1988), repromulgated by the Department of Revenue, Policy Services Division, LR 30:477 (March 2004), amended LR 32:410 (March 2006). https://library.partnertax.ai/us-la/regs/61_I.1132 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Income Tax Section, LR 14:104 (February 1988), repromulgated by the Department of Revenue, Policy Services Division, LR 30:480 (March 2004). https://library.partnertax.ai/us-la/regs/61_I.1134 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Income Tax Section, LR 14:105 (February 1988), repromulgated by the Department of Revenue, Policy Services Division, LR 30:482 (March 2004), amended LR 31:694 (March 2005), LR 32:421 (March 2005). https://library.partnertax.ai/us-la/regs/61_I.1135 HISTORICAL NOTE: Promulgated by the Department of Revenue, LR 44:2218 (December 2018). https://library.partnertax.ai/us-la/regs/61_I.1136 HISTORICAL NOTE: Promulgated by the Department of Revenue, LR 44:2221 (December 2018). https://library.partnertax.ai/us-la/regs/61_I.1137 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Income Tax Section, LR 14:108 (February 1988), repromulgated by the Department of Revenue, Policy Services Division, LR 30:484 (March 2004). https://library.partnertax.ai/us-la/regs/61_I.1140 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Income Tax Section, LR 14:108 (February 1988), repromulgated by the Department of Revenue, Policy Services Division, LR 30:485 (March 2004), amended LR 33:860 (May 2007). https://library.partnertax.ai/us-la/regs/61_I.1147 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Income Tax Section, LR 14:108 (February 1988), repromulgated by the Department of Revenue, Policy Services Division, LR 30:485 (March 2004). https://library.partnertax.ai/us-la/regs/61_I.1148 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Income Tax Section, LR 14:108 (February 1988), repromulgated by the Department of Revenue, Policy Services Division, LR 30:485 (March 2004), amended LR 30:2860 (December 2004). https://library.partnertax.ai/us-la/regs/61_I.1168 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Income Tax Section, LR 14:109 (February 1988), repromulgated by the Department of Revenue, Policy Services Division, LR 30:486 (March 2004). https://library.partnertax.ai/us-la/regs/61_I.1175 HISTORICAL NOTE: Promulgated by the Department of Revenue, LR 32:260 (February 2006). https://library.partnertax.ai/us-la/regs/61_I.1189 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Income Tax Section, LR 14:109 (February 1988), repromulgated by the Department of Revenue, Policy Services Division, LR 30:486 (March 2004). https://library.partnertax.ai/us-la/regs/61_I.1195 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 32:864 (May 2006). https://library.partnertax.ai/us-la/regs/61_I.1301 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Income and Corporation Franchise Taxes Section, LR 10:804 (October 1984). https://library.partnertax.ai/us-la/regs/61_V.1301 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:940 (November 1984), LR 12:36 (January 1986), LR 13:188 (March 1987), LR 13:764 (December 1987), LR 15:1097 (December 1989), amended by the Department of Revenue, Tax Commission, LR 24:488 (March 1998), LR 35:498 (March 2009), LR 51:392 (March 2025). https://library.partnertax.ai/us-la/regs/61_I.1302 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 28:101 (January 2002), amended by the Department of Revenue, Tax Policy and Planning Division, LR 50:1859 (December 2024). https://library.partnertax.ai/us-la/regs/61_I.1303 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 27:2261 (December 2001). https://library.partnertax.ai/us-la/regs/61_V.1303 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), LR 51:392 (March 2025). https://library.partnertax.ai/us-la/regs/61_I.1304 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Service Division LR 28:99 (January 2002), amended LR 48:507 (March 2022). https://library.partnertax.ai/us-la/regs/61_I.1305 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 28:98 (January 2002), amended LR 34:446 (March 2008), amended LR 48:507 (March 2022). https://library.partnertax.ai/us-la/regs/61_V.1305 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:940 (November 1984), LR 17:1213 (December 1991), amended by the Department of Revenue, Tax Commission, LR 24:488 (March 1998), LR 25:316 (February 1999), LR 26:508 (March 2000), LR 35:498 (March 2009), LR 36:778 (April 2010), LR 37:1400 (May 2011). https://library.partnertax.ai/us-la/regs/61_I.1306 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 29:42 (January 2003). https://library.partnertax.ai/us-la/regs/61_V.1307 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:941 (November 1984), LR 12:36 (January 1986), LR 16:1063 (December 1990), amended by the Department of Revenue, Tax Commission, LR 24:489 (March 1998), LR 25:316 (February 1999), LR 26:509 (March 2000), LR 27:426 (March 2001), LR 31:719 (March 2005), LR 32:432 (March 2006), LR 33:494 (March 2007), LR 34:684 (April 2008), LR 35:499 (March 2009), LR 36:778 (April 2010), a https://library.partnertax.ai/us-la/regs/61_I.1310 HISTORICAL NOTE: Promulgated by the Louisiana Department of Revenue, Policy Services Division, LR 29:1502 (August 2003), amended LR 35:2821 (December 2009), LR 48:2161 (August 2022). https://library.partnertax.ai/us-la/regs/61_I.1311 HISTORICAL NOTE: Promulgated by the Department of Revenue, LR 32:259 (February 2006). https://library.partnertax.ai/us-la/regs/61_I.1312 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Policy and Planning Division, LR 50:1673 (November 2024). https://library.partnertax.ai/us-la/regs/61_I.1351 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 30:1045 (May 2004). https://library.partnertax.ai/us-la/regs/61_I.1355 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 30:2330 (October 2004). https://library.partnertax.ai/us-la/regs/61_I.1357 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 49:2112 (December 2023). https://library.partnertax.ai/us-la/regs/61_I.1401 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 28:868 (April 2002), amended LR 33:861 (May 2007), LR 40:91 (January 2014). https://library.partnertax.ai/us-la/regs/61_I.1402 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Policy and Planning Division, LR 50:691 (May 2024). https://library.partnertax.ai/us-la/regs/61_V.2703 HISTORICAL NOTE: Promulgated by the Louisiana Tax Commission, LR 3:289 (June 1977), amended by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), LR 15:1097 (December 1989), LR 19:212 (February 1993), amended by the Department of Revenue, Tax Commission, LR 25:318 (February 1999), LR 26:510 (March 2000), LR 30:490 (March 2004). https://library.partnertax.ai/us-la/regs/61_V.2705 HISTORICAL NOTE: Promulgated by the Louisiana Tax Commission, LR 3:289 (June 1977), amended by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), LR 15:1097 (December 1989), LR 19:212 (February 1993), LR 21:186 (February 1995), LR 22:117 (February 1996), LR 23:208 (February 1997), amended by the Department of Revenue, Tax Commission, LR 25:318 (February 1999), LR 26:510 (March 2000), LR 27:428 (March 2001), LR 28:521 (March 2002), LR 29:372 (March 2003), LR 30:491 https://library.partnertax.ai/us-la/regs/61_V.2707 HISTORICAL NOTE: Promulgated by the Louisiana Tax Commission, LR 3:290 (June 1977), amended by the Department of Revenue and Taxation, Tax Commission, LR 10:946 (November 1984), LR 12:36 (January 1986), LR 13:188 (March 1987), LR 13:764 (December 1987), LR 14:872 (December 1988), LR 15:1097 (December 1989), LR 16:1063 (December 1990), LR 17:1213 (December 1991), LR 19:212 (February 1993), LR 20:198 (February 1994), LR 21:186 (February 1995), LR 22:117 (February 1996), LR 23:208 (February 1997), https://library.partnertax.ai/us-la/regs/61_V.2709 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 9:69 (February 1983), LR 22:117 (February 1996). https://library.partnertax.ai/us-la/regs/61_V.2711 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 9:69 (February 1983), LR 12:36 (January 1986), LR 13:764 (December 1987), LR 17:1213 (December 1991), LR 22:117 (February 1996), amended by the Department of Revenue, Tax Commission, LR 26:511 (March 2000), LR 30:491 (March 2004), LR 34:688 (April 2008), LR 46:565 (April 2020). https://library.partnertax.ai/us-la/regs/61_V.2713 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 9:69 (February 1983), LR 12:36 (January 1986), LR 13:248 (April 1987), LR 14:872 (December 1988), LR 17:1213 (December 1991), LR 22:117 (February 1996), amended by the Department of Revenue, Tax Commission, LR 26:511 (March 2000), LR 30:492 (March 2004), amended by the Division of Administration, Tax Commission, LR 38:811 (March 2012), amended by the Office of the Governor https://library.partnertax.ai/us-la/regs/61_V.2715 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 9:69 (February 1983), LR 12:36 (January 1986), LR 22:117 (February 1996). https://library.partnertax.ai/us-la/regs/61_V.2717 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 9:69 (February 1983), LR 12:36 (January 1986), LR 13:248 (April 1987), LR 13:764 (December 1987), LR 14:110 (February 1988), LR 17:1213 (December 1991), LR 22:117 (February 1996), LR 23:208 (February 1997), amended by the Department of Revenue, Tax Commission, LR 24:491 (March 1998), LR 26:511 (March 2000), LR 30:492 (March 2004), amended by the Office of the Governor, Div https://library.partnertax.ai/us-la/regs/61_I.2901 HISTORICAL NOTE: Adopted by the Department of Revenue and Taxation, Severance Tax Section, October 1970, promulgated LR 13:111 (February 1987), amended by the Department of Revenue, Severance Tax Division, LR 23:1704 (December 1997). https://library.partnertax.ai/us-la/regs/61_III.2901 HISTORICAL NOTE: Promulgated by the Department of Revenue, Sales and Use Tax Commission for Remote Sellers, LR 46:45 (January 2020). https://library.partnertax.ai/us-la/regs/61_V.2901 HISTORICAL NOTE: Promulgated by the Louisiana Tax Commission, LR 4:30 (February 1978), amended by the Department of Revenue and Taxation, Tax Commission, LR 13:764 (December 1987), LR 16:1063 (December 1990), LR 19:212 (February 1993). https://library.partnertax.ai/us-la/regs/61_I.2903 HISTORICAL NOTE: Adopted by the Department of Revenue and Taxation, Severance Tax Division, August 1974, amended LR 3:499 (December 1977), amended LR 20:1129 (October 1994), repromulgated LR 20:1299 (November 1994), amended by the Department of Revenue, Severance Tax Division, LR 23:1167 (September 1997), LR 24:2321 (December 1998), Department of Revenue, Policy Services Division, LR 29:951 (June 2003), LR 32:1615 (September 2006), repromulgated LR 33:1876 (September 2007). https://library.partnertax.ai/us-la/regs/61_III.2903 HISTORICAL NOTE: Promulgated by the Department of Revenue, Sales and Use Tax Commission for Remote Sellers, LR 46:45 (January 2020). https://library.partnertax.ai/us-la/regs/61_V.2903 HISTORICAL NOTE: Promulgated by the Louisiana Tax Commission, LR 4:30 (February 1978), amended by the Department of Revenue and Taxation, Tax Commission, LR 13:764 (December 1987), LR 16:1063 (December 1990), LR 19:212 (February 1993), LR 20:198 (February 1994). https://library.partnertax.ai/us-la/regs/61_III.2905 HISTORICAL NOTE: Promulgated by the Department of Revenue, Sales and Use Tax Commission for Remote Sellers LR 48:2360 (September 2022). https://library.partnertax.ai/us-la/regs/61_V.2905 HISTORICAL NOTE: Promulgated by the Louisiana Tax Commission, LR 4:30 (February 1978), amended by the Department of Revenue and Taxation, Tax Commission, LR 13:764 (December 1987), LR 16:1063 (December 1990), LR 19:212 (February 1993). https://library.partnertax.ai/us-la/regs/61_V.2909 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 19:212 (February 1993). https://library.partnertax.ai/us-la/regs/61_I.3101 HISTORICAL NOTE: Adopted by the Department of Revenue and Taxation, August 1949. https://library.partnertax.ai/us-la/regs/61_III.3101 HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 49:1752 (October 2023). https://library.partnertax.ai/us-la/regs/61_V.3101 HISTORICAL NOTE: Promulgated by the Louisiana Tax Commission, LR 3:289 (June 1977), amended by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), LR 15:1097 (December 1989), LR 19:212 (February 1993), amended by the Department of Revenue, Tax Commission, LR 25:319 (February 1999), LR 26:512 (March 2000), LR 30:492 (March 2004), LR 32:435 (March 2006), LR 33:498 (March 2007), LR 34:688 (April 2008), LR 35:501 (March 2009), LR 36:781 (April 2010), amended by the Offi https://library.partnertax.ai/us-la/regs/61_I.3103 HISTORICAL NOTE: Adopted by the Department of Revenue and Taxation, Petroleum, Beverage, and Tobacco Tax Section, August 1972. https://library.partnertax.ai/us-la/regs/61_V.3103 HISTORICAL NOTE: Promulgated by the Louisiana Tax Commission, LR 4:339 (September 1978), amended by the Department of Revenue and Taxation, Tax Commission, LR 10:947 (November 1984), LR 15:1097 (December 1989), LR 20:198 (February 1994), LR 21:186 (February 1995), LR 22:117 (February 1996), amended by the Department of Revenue, Tax Commission, LR 24:492 (March 1998), LR 25:319 (February 1999), LR 26:512 (March 2000), LR 28:521 (March 2002), LR 31:721 (March 2005), LR 32:436 (March 2006), LR 33:4 https://library.partnertax.ai/us-la/regs/61_I.3105 HISTORICAL NOTE: Adopted by the Department of Revenue and Taxation prior to 1975. https://library.partnertax.ai/us-la/regs/61_V.3105 HISTORICAL NOTE: Promulgated by the Louisiana Tax Commission, LR 4:339 (September 1978), amended by the Department of Revenue and Taxation, Tax Commission, LR 10:947 (November 1984), LR 15:1097 (December 1989), LR 20:198 (February 1994), LR 21:186 (February 1995), LR 23:209 (February 1997), amended by the Department of Revenue, Tax Commission, LR 24:493 (March 1998), LR 25:320 (February 1999), LR 26:513 (March 2000), LR 30:492 (March 2004), LR 31:723 (March 2005), LR 32:438 (March 2006), LR 33:4 https://library.partnertax.ai/us-la/regs/61_V.3106 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Commission, LR 33:499 (March 2007), LR 34:690 (April 2008), LR 36:782 (April 2010), amended by the Division of Administration, Tax Commission, LR 38:812 (March 2012), LR 41:683 (April 2015), LR 43:661 (April 2017), LR 45:541 (April 2019), LR 48:1539 (June 2022), LR 50:377 (March 2024). https://library.partnertax.ai/us-la/regs/61_I.3107 HISTORICAL NOTE: Adopted by the Department of Revenue and Taxation prior to 1975. https://library.partnertax.ai/us-la/regs/61_V.3107 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Commission, LR 33:501 (March 2007), amended LR 34:690 (April 2008), LR 36:782 (April 2010), amended by the Office of the Governor, Division of Administration, Tax Commission, LR 38:812 (March 2012), LR 41:683 (April 2015), LR 43:661 (April 2017), LR 45:541 (April 2019), LR 48:1539 (June 2022), LR 50:377 (March 2024). https://library.partnertax.ai/us-la/regs/61_I.3301 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Excise Taxes Section, LR 12:688 (October 1986). https://library.partnertax.ai/us-la/regs/61_V.3301 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 13:249 (April 1987), amended LR 16:1064 (December 1990), LR 20:198 (February 1994), amended by the Department of Revenue, Tax Commission, LR 28:521 (March 2002), LR 47:471 (April 2021). https://library.partnertax.ai/us-la/regs/61_I.3303 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Excise Taxes Section, LR 12:688 (October 1986). https://library.partnertax.ai/us-la/regs/61_V.3303 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 16:1064 (December 1990). https://library.partnertax.ai/us-la/regs/61_I.3305 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Excise Taxes Section, LR 12:688 (October 1986). https://library.partnertax.ai/us-la/regs/61_V.3305 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 13:249 (April 1987), amended LR 16:1064 (December 1990). https://library.partnertax.ai/us-la/regs/61_I.3307 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Excise Taxes Division, LR 22:460 (June 1996). https://library.partnertax.ai/us-la/regs/61_V.3307 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 13:249 (April 1987), amended LR 16:1064 (December 1990), LR 22:117 (February 1996), amended by the Department of Revenue, Tax Commission, LR 32:439 (March 2006). https://library.partnertax.ai/us-la/regs/61_V.3309 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 13:249 (April 1987), amended LR 16:1064 (December 1990). https://library.partnertax.ai/us-la/regs/61_I.3351 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Petroleum, Beverage, and Tobacco Tax Section, LR 5:25 (February 1979), amended LR 8:101 (February 1982). https://library.partnertax.ai/us-la/regs/61_I.3353 HISTORICAL NOTE: Adopted by the Department of Revenue and Taxation, December 1969. https://library.partnertax.ai/us-la/regs/61_I.3355 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Excise Taxes Division, LR 22:461 (June 1996). https://library.partnertax.ai/us-la/regs/61_I.3357 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Excise Taxes Division, LR 22:461 (June 1996). https://library.partnertax.ai/us-la/regs/61_I.3359 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Excise Taxes Division, LR 22:461 (June 1996). https://library.partnertax.ai/us-la/regs/61_I.3361 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Excise Taxes Division, LR 22:462 (June 1996). https://library.partnertax.ai/us-la/regs/61_I.3363 HISTORICAL NOTE: Promulgated by the Department of Revenue, Office of Legal Affairs, Policy Services Division, LR 28:2372 (November 2002). https://library.partnertax.ai/us-la/regs/61_I.3501 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Petroleum, Beverage, and Tobacco Tax Section, LR 5:24 (February 1979). https://library.partnertax.ai/us-la/regs/61_V.3501 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 19:212 (February 1993), amended LR 20:198 (February 1994), amended by the Department of Revenue, Tax Commission, LR 24:494 (March 1998), LR 25:320 (February 1999), LR 26:513 (March 2000), LR 28:521 (March 2002), LR 30:493 (March 2004), LR 31:724 (March 2005), LR 32:439 (March 2006), LR 33:502 (March 2007), LR 35:501 (March 2009), amended by the Office of the Governor, Division of Administration, Tax Commis https://library.partnertax.ai/us-la/regs/61_V.3503 2026-05-17 https://library.partnertax.ai/us-la/regs/61_V.3505 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 19:212 (February 1993). https://library.partnertax.ai/us-la/regs/61_V.3507 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 16:1063 (December 1990), amended LR 19:212 (February 1993), LR 20:198 (February 1994), LR 22:117 (February 1996), LR 23:209 (February 1997), amended by the Department of Revenue, Tax Commission, LR 24:494 (March 1998), LR 32:441 (March 2006), LR 49:1064 (June 2023). https://library.partnertax.ai/us-la/regs/61_V.3509 HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 16:1064 (December 1990), amended LR 19:212 (February 1993), amended by the Department of Revenue, Tax Commission, LR 33:502 (March 2007). https://library.partnertax.ai/us-la/regs/61_V.3511 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Commission, LR 31:724 (March 2005), amended LR 33:502 (March 2007). https://library.partnertax.ai/us-la/regs/61_V.3513 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Commission, LR 31:724 (March 2005), amended LR 33:503 (March 2007). https://library.partnertax.ai/us-la/regs/61_V.3515 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Commission, LR 31:725 (March 2005), amended LR 33:503 (March 2007), LR 34:691 (April 2008). https://library.partnertax.ai/us-la/regs/61_V.3517 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Commission, LR 31:725 (March 2005), amended LR 33:504 (March 2007). https://library.partnertax.ai/us-la/regs/61_V.3519 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Commission, LR 31:726 (March 2005), amended LR: 33:504 (March 2007). https://library.partnertax.ai/us-la/regs/61_V.3521 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Commission, LR 31:726 (March 2005), amended LR 33:505 (March 2007). https://library.partnertax.ai/us-la/regs/61_V.3523 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Commission, LR 31:726 (March 2005), amended LR 33:505 (March 2007). https://library.partnertax.ai/us-la/regs/61_V.3525 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Commission, LR 31:726 (March 2005). https://library.partnertax.ai/us-la/regs/61_V.3701 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Commission, LR 33:505 (March 2007). https://library.partnertax.ai/us-la/regs/61_V.3702 HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Commission, LR 33:505 (March 2007). https://library.partnertax.ai/us-la/regs/61_I.3901 HISTORICAL NOTE: Adopted by the Department of Revenue and Taxation, Petroleum, Beverage and Tobacco Tax Section, February 1972. https://library.partnertax.ai/us-la/regs/61_I.4101 HISTORICAL NOTE: Adopted by the Department of Revenue and Taxation, June 1973. https://library.partnertax.ai/us-la/regs/61_I.4103 HISTORICAL NOTE: Adopted by the Department of Revenue and Taxation, June 1973. https://library.partnertax.ai/us-la/regs/61_I.4105 HISTORICAL NOTE: Adopted by the Department of Revenue and Taxation, June 1973. https://library.partnertax.ai/us-la/regs/61_I.4107 HISTORICAL NOTE: Adopted by the Department of Revenue and Taxation, June 1973.