Louisiana Administrative Code — Title 61 (Revenue and Taxation)

355 sections.

61:V.100 Introduction
61:I.101 Drug Free Workplace and Drug Testing
61:III.101 Policy Statements
61:V.101 Constitutional Principles for Property Taxation
61:I.103 Criminal History Records Checks for Access to Federal Tax Information
61:III.103 Petitions to Adopt, Amend, or Repeal
61:V.103 Exempt Property
61:V.105 Constitutional Principles in Determination of Fair Market Value and Use of Reappraisal
61:V.107 Statutory Guide for Property Taxation
61:V.109 Fair Market Value Defined
61:V.111 Criteria for Determining Fair Market Value
61:V.113 Assessments: General Information
61:V.114 Property Defined
61:V.115 Real Property Defined
61:V.117 Personal Property Defined
61:V.118 Data Collection by the Assessor
61:V.119 Forms
61:V.121 Reappraisal
61:V.123 Statutes Pertaining to Specific Personal Property
61:V.125 Statutes Pertaining to Specific Real Property
61:I.201 Direct Shipments of Sparkling or Still Wines
61:III.201 Postings Prior to Meeting via Electronic Means
61:V.201 Introduction
61:I.203 Alcoholic Beverage Sales by Out-of-State Sellers to Louisiana Wholesalers – Registration and Electronic Reporting Procedures
61:III.203 Electronic Meeting Requirements and Limitations
61:V.203 Change Order Requests
61:III.205 Disability Accommodations
61:V.207 Use Value Properties
61:V.209 Non-Profit Organizations
61:V.211 Industrial Exemption Properties
61:V.213 Assessment Policies and Procedures
61:I.301 Imposition of Tax
61:III.301 Definitions
61:V.301 Definitions
61:I.302 Determination of Taxable Capital
61:I.303 Borrowed Capital
61:III.303 Type of Alternative Dispute Resolution Process
61:V.303 Real Property
61:I.304 Capital Stock
61:V.304 Electronic Change Order Specifications, Property Classifications Standards and Electronic Tax Roll Export Specifications
61:I.305 Surplus and Undivided Profits
61:III.305 Initiation of Arbitration
61:V.305 Real Property Report Forms
61:I.306 Allocation of Taxable Capital
61:III.307 Persons Authorized to Participate in Arbitration
61:V.307 Personal Property Report Forms
61:I.308 Exemptions
61:I.309 Due Date, Payment, and Reporting of Tax
61:III.309 Registry of Arbitrators
61:V.309 Tax Commission Miscellaneous Forms
61:I.311 Newly Taxable Corporations
61:III.311 Time Delay for Providing Names of Arbitrators
61:I.312 Extension of Time for Filing Return and Paying the Tax
61:I.313 Fiscal Year; Accounting Period
61:III.313 Selection of Arbitration Company
61:III.315 Disclosure of Conflict of Interest
61:III.317 Procedures for Arbitration
61:III.319 Discovery
61:I.320 Books of the Corporation
61:III.321 Arbitration Hearing
61:III.323 Sequence of the Arbitration Hearing
61:III.325 Ex Parte Communication with the Arbitrator
61:III.327 Privacy
61:III.329 Confidentiality
61:III.331 Fees and Expenses
61:III.333 Taxpayer's Duty to Protect Protests and Appeals
61:III.335 Notice of a Waiver or Extension
61:III.501 Designation of Tax Matters Person
61:V.501 Guidelines for Ascertaining Fair Market Value of Loan and Finance Company Personal Property
61:V.701 Guidelines for Ascertaining Fair Market Value of Watercraft
61:V.703 Tables―Watercraft
61:V.705 Tables―Vessels
61:V.706 Table—Economic Obsolescence
61:I.901 Definitions
61:V.901 Guidelines for Ascertaining the Fair Market Value of Oil and Gas Properties
61:I.903 Standard Dry-Weight Conversion Factors
61:V.903 Instructions for Reporting Oil and Gas Properties
61:I.905 Imposition of Tax
61:V.905 Reporting Procedures
61:I.907 Rate of Tax
61:V.907 Valuation of Oil, Gas, and Other Wells
61:I.909 Direct Payment by Generator
61:I.911 Collection by Disposer; Liability of Disposer
61:I.913 Exempt Disposal by Disposer
61:I.915 Returns and Payment
61:I.917 Records Requirements
61:I.1001 Election of Pass-Through Entities
61:V.1001 Guidelines for Ascertaining the Fair Market Value of Brine Operation Properties
61:V.1003 Instructions for Reporting Brine Operation Properties
61:V.1005 Reporting Procedures
61:V.1007 Valuation of Brine Operation Wells
61:III.1101 Donations to the Louisiana Military Family Assistance Fund
61:V.1101 Guidelines for Ascertaining the Fair Market Value of Drilling Rigs and Related Equipment
61:V.1103 Drilling Rigs and Related Equipment Tables
61:I.1114 Modifications of Federal Gross Income
61:I.1115 Corporate Deductions; Add-Back of Certain Intangible Expenses; Interest and Management Fees
61:I.1122 Taxes Not Deductible
61:I.1130 Computation of Net Allocable Income from Louisiana Sources
61:I.1132 Computation of Net Apportionable Income from Louisiana Sources
61:I.1134 Determination of Louisiana Apportionment Percent
61:I.1135 Sourcing of Sales other than Sales of Tangible Personal Property
61:I.1136 Exclusion of Certain Sales of Tangible Personal Property from the Sales Factor
61:I.1137 Exceptions to Taxable Year of Inclusion; Taxable Year Deductions Taken
61:I.1140 Exemption from Tax on Corporations
61:I.1147 Notice of Regulation, Requiring Records, Statements and Special Returns
61:I.1148 Corporation Returns
61:I.1168 Notice of Fiduciary Relationship
61:I.1175 Definition of Separate Corporation Basis
61:I.1189 Situs of Stock Canceled or Redeemed in Liquidation
61:I.1195 Health Insurance Credit for Contractors of Public Works
61:I.1301 Requirements for Submitting Claims for Offset of Individual Income Tax Refunds against Debts Owed Certain State Agencies
61:V.1301 Guidelines for Ascertaining the Fair Market Value of Pipelines
61:I.1302 Nonresident Net Operating Losses
61:I.1303 Application of the Louisiana Individual Income Tax to Native Americans
61:V.1303 Instructions for Reporting "Other Pipelines"
61:I.1304 Nonresident Apportionment of Compensation from Personal Services Rendered in Louisiana
61:I.1305 Income Tax Schedule Requirement for Certain Nonresident Professional Athletes and Professional Sports Franchises
61:V.1305 Reporting Procedures
61:I.1306 Offset of Individual Income Tax Refunds against Debts Owed Certain Persons
61:V.1307 Pipeline Transportation Tables
61:I.1310 Income Tax Tables
61:I.1311 Annual Retirement Income Exemption for Individuals 65 or Older
61:I.1312 Net Capital Gains Deduction
61:I.1351 Suspension, Revocation, and Denial of Hunting and Fishing Licenses
61:I.1355 Suspension and Denial of Renewal of Drivers' Licenses
61:I.1357 Income Exemption for Digital Nomads
61:I.1401 Partnership Composite Return Requirement, Composite Payment Requirement, Exceptions
61:I.1402 Partnership Filing Requirements
61:III.1500 General Rules for Electronic Filing and Payment
61:I.1501 Income Tax Withholding Tables
61:III.1501 Requirement for Tax Preparers to File Income Tax Returns Electronically
61:V.1501 Guidelines for Ascertaining the Fair Market Value of Aircraft
61:III.1502 Returns Required to be Filed Electronically
61:III.1503 Corporation Franchise Tax Returns—Electronic Filing Requirements
61:V.1503 Aircraft (Including Helicopters) Table
61:III.1504 Payments Required to be Made Electronically
61:I.1505 Electronic Systems for Withholding Exemption Certificates
61:III.1505 Corporation Income Tax Returns—Electronic Filing Requirements
61:III.1507 Partnership Returns—Electronic Filing Requirements
61:I.1510 Requirements for Substitute Form W-2, Copy 2, Furnished to Payees
61:I.1515 Withholding Tax Statements and Returns―Filing Requirements
61:I.1516 Payment
61:I.1520 Withholding by Professional Athletic Teams
61:I.1525 Income Tax Withholding on Gaming Winnings
61:III.1527 Electronic Filing Mandate for Reports and Returns related to the Sports Facility Assistance Fund
61:III.1532 Payment of Taxes by Credit or Debit Cards; Other
61:III.1537 Remote Seller Tax Return—Electronic Filing Requirements
61:III.1538 Remote Seller Derived Sales and Use Tax - Electronic Payment Required
61:III.1701 Fees for Searching for Returns and Other Documents, Authenticating and Certifying Copies of Records
61:V.1701 Guidelines for Ascertaining the Fair Market Value of Inventories
61:V.1703 Addendum
61:I.1901 Employer Tax Credits for Donations of Materials, Equipment, or Instructors to Certain Training Programs or Schools
61:V.1901 Guidelines for Ascertaining the Fair Market Value of Leasehold Improvements
61:I.1902 Inventory Tax Credits
61:I.1903 Administration of the Workforce Child Care Tax Credits
61:V.1903 Reporting and Assessment of Leasehold Improvements
61:I.1905 Telephone Company Property Assessment Relief Fund
61:I.1907 Income Tax Credits for Solar Energy Systems
61:I.1909 Work-Based Learning Tax Credit-Eligible Apprentice
61:I.1911 Louisiana New Markets Tax Credit
61:I.1912 Louisiana New Markets Jobs ActPremium Tax Credit
61:I.1913 Alternative Fuel Tax Credit
61:I.1915 Small Town Health Professionals Credit
61:I.1917 Louisiana Rehabilitation of Historic Structures Tax Credit
61:I.1921 Louisiana Youth Jobs Tax Credit
61:I.1923 Mobile Workforce Exemption
61:I.1925 Donations to Qualifying Foster Care Charitable Organization Credit
61:I.1927 Adoption from Foster Care Deduction
61:I.1929 Private Adoption of Certain Infants Deduction
61:I.1931 Credit for Adoption of Unrelated Infant
61:I.1933 Restaurant Oyster Shell Recycling Tax Credit
61:I.1935 Louisiana Fortified Roof Tax Credit Program
61:I.1937 Construction Code Retrofitting Deduction
61:III.2101 Penalty Waiver
61:V.2101 Guidelines for Ascertaining the Fair Market Value of Leased Equipment
61:III.2103 Voluntary Disclosure Agreements
61:III.2115 Abatement and Compromise of Interest
61:III.2116 Interest Waiver and Filing Extensions Following Disasters
61:III.2121 Reasonable Cause and Good Faith Exception to Presumption in R.S. 47:1604.1(A)(1)
61:III.2123 Good Cause Exception to Presumption of Willful Disregard
61:III.2125 Request for Abatement of Presumed Penalty
61:III.2301 Fresh Start Program
61:V.2301 Guidelines for Ascertaining the Fair Market Value of Insurance Companies
61:V.2303 Exemption of Life Insurance Companies and Other Insurance Premiums
61:III.2501 Individual Income Tax Filing Extensions
61:V.2501 Guidelines for Ascertaining the Fair Market Value of Office Furniture and Equipment, Machinery and Equipment, and Other Assets Used in General Business Activity
61:III.2503 Corporation Income and Franchise Tax Filing Extensions
61:V.2503 Tables Ascertaining Economic Lives, Percent Good and Composite Multipliers of Business and Industrial Personal Property
61:III.2505 Filling Extensions for Partnerships
61:III.2507 Fiduciary Income Tax Filing Extensions
61:III.2701 Public Registry of Motion Picture Investor Tax Credit Brokers
61:V.2701 Definitions of Land Eligible for Use Value Assessment
61:V.2703 Eligibility Requirements and Application for Use Value Assessment
61:V.2705 Classification
61:V.2707 Map Index Table
61:V.2709 Assessment and ClassificationAgricultural and Horticultural
61:V.2711 TablesAgricultural and Horticultural Lands
61:V.2713 Assessment of Timberland
61:V.2715 Assessment of Marsh Land
61:V.2717 Tables―Use Value
61:I.2901 Severance Tax on Timber, Pulpwood and Minerals Other Than Gas and Oil
61:III.2901 Definitions
61:V.2901 Non-Operating or Non-Utility Property
61:I.2903 Severance Taxes on Oil; Distillate, Condensate or Similar Natural Resources; Natural Gasoline or Casinghead Gasoline; Liquefied Petroleum Gases and Other Natural Gas Liquids; and Gas
61:III.2903 Commission Policy Statements and Guidance
61:V.2903 Immovable Property of Electric Membership Corporations, Electric Power Companies, Gas Companies, Pipeline Companies, Railroad Companies, Telegraph Companies, Telephone Companies and Water Companies Assessed as Public Service Companies by the Louisiana Tax Commission
61:III.2905 Voluntary Disclosure Agreements
61:V.2905 Report of Values to the Assessor
61:V.2909 Appraisal of Public Service Properties
61:I.3101 Government Exemptions
61:III.3101 Collection Fee
61:V.3101 Public Exposure of Assessments, Appeals to the Board of Review and Board of Review Hearings
61:I.3103 Bonded Jobbers
61:V.3103 Appeals to the Louisiana Tax Commission
61:I.3105 Purchase, Storage and Use of Refund Gasoline by Farmers, Fishermen and Operators of Aircraft
61:V.3105 Practice and Procedure for Public Service Properties Hearings
61:V.3106 Practice and Procedure for the Appeal of Bank Assessments
61:I.3107 Sale of Refund Gasoline by Dealers
61:V.3107 Practice and Procedure for Appeal of Insurance Credit Assessments
61:I.3301 Definitions
61:V.3301 Guidelines for Ascertaining the Fair Market Value of Financial Institutions
61:I.3303 Collection and Payment of Tax
61:V.3303 Allocation for Credit Purposes of Assessments Not Directly Attributable to a Specific Office
61:I.3305 Records Required; Invoices; False or Inadequate Records a Violation
61:V.3305 Listing and Assessing of Stock; Place (Multi-Parish Branch Offices)
61:I.3307 Sale of Dyed Special Fuels
61:V.3307 Methods of Branch Office Allocations
61:V.3309 Listing and Assessing of Stock; Branch Offices
61:I.3351 Provisions Relating to Users of Special Fuels
61:I.3353 Invoice Requirements
61:I.3355 Refunds or Credits; Undyed Diesel Fuel Used for Other than Highway Purposes
61:I.3357 Use by State Agencies, Parish and Municipal Governments, and Other Political Subdivisions
61:I.3359 Sales; Uses of Dyed Fuel
61:I.3361 Use by Farmers
61:I.3363 Use of Dyed Special Fuel by Fire Trucks
61:I.3501 Designated Routes
61:V.3501 Service FeesTax Commission
61:V.3503 Homestead Exemptions
61:V.3505 Housing for the Homeless
61:V.3507 Claim for Taxes Paid in Error
61:V.3509 Tulane University―Exemption Allocation Regulation
61:V.3511 Tulane University―Purpose
61:V.3513 Tulane University―Definitions
61:V.3515 General Rule
61:V.3517 Tulane University―Reporting and Valuation Procedure
61:V.3519 Tulane University―Allocation Formula
61:V.3521 Tulane University―Allocation Report
61:V.3523 Tulane University―Forms
61:V.3525 Reporting of Certain Property Assessments by Assessors and Louisiana Tax Commission Members
61:V.3701 Listing and Assessing of Overflowed Lands
61:V.3702 Listing and Assessing of Land and Property Damaged or Destroyed during a Disaster or Emergency Declared by the Governor or Fire
61:I.3901 Provisions Relating to the Transportation and Communications Tax
61:I.4101 Imposition of Tax
61:I.4103 Gross Receipts; General Definition
61:I.4105 Gross Receipts; Interstate Business
61:I.4107 Gross Receipts; Transportation for Own Use
61:I.4301 Uniform State and Local Sales Tax Definitions
61:I.4302 Pollution Control Devices and Systems Excluded from the Definition of “Sale at Retail”
61:I.4303 Imposition of Tax
61:I.4305 Imposition of Tax
61:I.4307 Collection
61:I.4309 Collection of Tax
61:I.4311 Treatment of Tax by Dealer
61:I.4351 Returns and Payment of Tax, Penalty for Absorption of Tax
61:I.4353 Collection from Interstate and Foreign Transportation Dealers
61:I.4355 Collector's Authority to Determine the Tax in Certain Cases
61:I.4357 Termination or Transfer of a Business
61:I.4359 Dealers Required to Keep Records
61:I.4361 Wholesalers and Jobbers Required to Keep Records
61:I.4363 Collector's Authority to Examine Records of Transportation Companies
61:I.4365 Failure to Pay Tax on Imported Tangible Personal Property; Grounds for Attachment
61:I.4367 Failure to Pay Tax; Rule to Cease Business
61:I.4369 Sales Returned to Dealer; Credit or Refund of Tax
61:I.4371 Sales Tax Refund for Tangible Personal Property Destroyed in a Natural Disaster
61:I.4372 Payment of Sales and Use Taxes by Persons Constructing, Renovating, or Altering Immovable Property
61:I.4373 Nonresident Contractors
61:I.4401 Various Exemptions from Tax
61:I.4402 Exemptions from Lease or Rental Tax, Helicopters
61:I.4403 Ships and Ships' Supplies
61:I.4404 Seeds Used in Planting of Crops
61:I.4406 Little Theater Tickets
61:I.4407 Tickets to Musical Performances of Nonprofit Musical Organizations
61:I.4408 Pesticides Used for Agricultural Purposes
61:I.4409 Motion Picture Film Rental
61:I.4410 Property Purchased for First Use Outside the State
61:I.4411 Contracts Prior to and within 90 Days of Tax Levy
61:I.4413 Admissions to Entertainment Furnished by Certain Domestic Nonprofit Corporations
61:I.4414 Cable Television Installation and Repair
61:I.4416 Purchases of Mardi Gras Specialty Items
61:I.4417 Exclusions and Exemptions; Purchases Made with United States Department of Agriculture Food Stamp Coupons and Purchases Made under the Women, Infants, and Children's Program
61:I.4418 Nonprofit Organizations; Nature of Exemption; Limitations; Qualifications
61:I.4420 Property Used in Interstate Commerce
61:I.4423 State Sales Tax Holiday on Purchases of Hurricane-Preparedness Items
61:I.4427 Sales and Use Tax Exemption for Charitable Construction of Animal Shelters
61:I.4428 Partial Sales and Use Tax Exemption on Boats
61:I.4901 Alternative Remedies for the Collection of Taxes
61:I.4903 Timely Filing When the Due Date Falls on Saturday, Sunday, or Legal Holiday
61:I.4905 Signature Alternatives; Electronic Filings
61:I.4906 Signature Alternatives for Preparers
61:I.4907 Remittance of Tax under Protest, Suits or Petitions to Recover
61:I.4908 Insufficient Funds Checks
61:I.4909 Refund Claims
61:I.4910 Electronic Funds Transfer
61:I.4911 File Date of Returns and Other Documents; Payment Dates
61:I.4913 Collection of In-State Tax Liabilities by Debt Collection Agencies or the Attorney General's Office
61:I.4914 Prescription of Refunds Claimed Pursuant to the Federal Combat-Injured Veterans Tax Fairness Act of 2016
61:I.4915 Louisiana Tax Delinquency Amnesty Act of 2014
61:I.4919 Installment Agreement for Payment of Tax
61:I.5101 Reporting of Certain Imported Cigarettes; Penalty
61:I.5103 Manufacturer’s Net Invoiced Price
61:I.5105 Articles and Products Made of Tobacco and Tobacco Substitutes
61:I.5107 Authority for Stamping Agents to Purchase Certain Unstamped Cigarettes, Tobacco; Approval from Attorney General
61:I.5109 Purchase, Shipment of Tax Stamps; Insurance
61:I.5111 Affixing of Tax Stamps
61:I.5113 Bond Waiver
61:I.5115 Refunds/Credits and Destruction of Products
61:I.5301 Oilfield Site Restoration Fee
61:I.5302 Issuance and Cancellation of a Lien; Fees
61:I.5501 Electric and Hybrid Vehicle Road Usage Fee
61:I.6101 Purpose
61:I.6103 General Description
61:I.6105 Definitions
61:I.6107 Certification Procedures
61:I.6109 Additional Program Provisions
61:I.6111 Delinquent tax filing clearance requirement
61:I.6113 Application of the Tax Credit
61:I.6115 Transfer fee allocation and the Entertainment Development Fund
61:I.6119 Louisiana Promotional Graphic
61:I.6323 General
61:I.6324 Definitions
61:I.6325 QEC Application and Application Fee
61:I.6326 QEC Application Review and Qualification Determination
61:I.6327 QEC Contract
61:I.6328 QEC Final Certification Procedures
61:I.6531 Purpose and Description of Louisiana Sound Recording Investor Tax Credit Program
61:I.6533 Definitions
61:I.6535 Rules of Application
61:I.6537 Certification
61:I.6539 Credits
61:I.6541 Illustrative Examples of Production Expenses
61:I.6761 Purpose
61:I.6763 General Description
61:I.6765 Definitions
61:I.6767 Certification Procedures
61:I.6768 Illustrative Examples of Production Expenses
61:I.6769 Use of Tax Credits
61:I.6771 Recapture and Recovery of Tax Credits
61:I.6773 Agreed-Upon Accounting Procedures
61:I.6990 Purpose
61:I.6991 General Description
61:I.6992 Definitions
61:I.6993 Certification Procedures
61:I.6994 Illustrative Examples of Production Expenses
61:I.6997 Additional Program Procedures—State-Certified Musical or Theatrical ProductionReceiving Initial Certification on or after July 1, 2017
61:I.6999 Application of the Tax Credit