Louisiana Administrative Code — Title 61 (Revenue and Taxation)

LAC 61:I.6990 — Purpose

A. The purpose of this Chapter is to administer the Musical and Theatrical Production Income Tax Credit Program as established by R.S. 47:6034.
B. The purpose of this program is to encourage development of the state as a leader in the live performance industry.

Last amended: 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).

Source: official text