Louisiana Administrative Code — Title 61 (Revenue and Taxation)
LAC 61:I.6325 — QEC Application and Application Fee
A. Application
1. A QEC application form shall be submitted to the office, via registered mail or if available, submitted electronically, to include;
a. a detailed company description, explaining how the business is directly or indirectly engaged in the development of audio, visual, or both audio-visual entertainment products for public consumption;
b. number of current and proposed new employees, with payroll estimates and average hours worked per week;
c. disclosure of affiliates;
d. most recent ES-4 tax form;
e. any other additional information as requested by the office or the secretary.
B. Application Fee
1. A non-refundable application fee of 0.5 percent of the estimated total tax credits, with a minimum fee of $500, and a maximum fee of $15,000, shall be submitted with the QEC application, payable to the office, as required by R.S. 36:104.
Source: official text