reglab/statecodes huggingface dataset:
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 61 - Motion Picture Production Tax Credit Program › Section I-6121 - Louisiana Filmmaker Credit (Repealed)

Current through Register Vol. 50, No. 6, June 20, 2024
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:6007
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 63 - Motion Picture Production Tax Credit Program-Qualified Entertainment Company Payroll Tax Credit Program › Section I-6323 - General

Current through Register Vol. 50, No. 6, June 20, 2024
A. Purpose. The
				purpose of this Sub-chapter is to implement the Qualified Entertainment Company
				Payroll Tax Credit Program as established by Act 309 of the 2017 Regular
				Session of the legislature, contained within the Motion Picture Production Tax
				Credit Program, pursuant to the provisions of
				R.S.
				47:6007.
B. Program Description. The Qualified
				Entertainment Company Payroll Tax Credit Program provides payroll tax credits
				as an inducement for qualified entertainment companies ("QEC"s) to permanently
				locate new or expand existing operations in Louisiana.
C. No other LED incentives for QEC payroll
				expenditures. A QEC shall not receive any other incentive administered by LED
				that is based directly upon any QEC Payroll, for which the QEC is obligated or
				has received benefits under the QEC Contract.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:6007.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 63 - Motion Picture Production Tax Credit Program-Qualified Entertainment Company Payroll Tax Credit Program › Section I-6324 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
A. Terms not
				otherwise defined in this sub-chapter shall have the same meaning given to them
				in
				R.S.
				47:6007, unless the context clearly requires
				otherwise.
B. In this Sub-chapter,
				the following terms shall have the meanings provided herein, unless the context
				clearly indicates otherwise.
Affiliate
-
a. any business entity that is:
i. controlled by the QEC;
ii. a controlling owner of the QEC;
				or
iii.  controlled by an entity
				described in Subparagraph a or b;
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 63 - Motion Picture Production Tax Credit Program-Qualified Entertainment Company Payroll Tax Credit Program › Section I-6325 - QEC Application and Application Fee

Current through Register Vol. 50, No. 6, June 20, 2024
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.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 63 - Motion Picture Production Tax Credit Program-Qualified Entertainment Company Payroll Tax Credit Program › Section I-6326 - QEC Application Review and Qualification Determination

Current through Register Vol. 50, No. 6, June 20, 2024
A. Application Review
1. When determining which applicants may
				qualify, the office and the secretary shall consider a number of discretionary
				factors, including but not limited to:
a.
				entertainment business type:
i. eligible
				business types- may include but not be limited to;
(a). visual effect companies;
(b). entertainment business back-office
				support
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 63 - Motion Picture Production Tax Credit Program-Qualified Entertainment Company Payroll Tax Credit Program › Section I-6327 - QEC Contract

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Upon a determination of qualification, and receipt of the $7,500 expenditure
				verification report fee advance deposit, the office and the secretary may enter
				into a QEC contract with an applicant, which shall include but not be limited
				to:
1. job and payroll estimates, per
				calendar year;
2. tax credit
				reservation schedule, per fiscal year;
3. expenditure verification report
				fees;
4. procedure for requesting
				final certification of tax credits;
5. requirements for eligibility to receive
				final certification of tax credits, including but not limited to retention of
				baseline jobs, establishment of new jobs and attainment of minimum payroll
				threshold;
6. term for a period of
				up to five years, as may be offered by the office and the secretary;
7. designation of a single project site in
				Louisiana- the QEC payroll tax credits the applicant shall receive will be
				based upon the operations at the project site;
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 63 - Motion Picture Production Tax Credit Program-Qualified Entertainment Company Payroll Tax Credit Program › Section I-6328 - QEC Final Certification Procedures

Current through Register Vol. 50, No. 6, June 20, 2024
A. By March 1 of every year, QECs may request
				final certification of credits by filing its employee W-2s with the office and
				its assigned CPA, and any other additional information as requested by LED to
				verify conformance with statutory requirements.
B. An expenditure verification report shall
				then be completed by an independent certified public accountant, licensed in
				the state of Louisiana and assigned by LED. Failure to submit W2s by March 1
				may result in credit issuance being delayed into the next available fiscal
				year.
C. After receipt and review
				of the expenditure verification report, and any other supporting documentation,
				the office and the secretary shall issue a final tax credit certification
				letter to the QEC indicating the type, credit rate and amount of credits
				granted, in accordance with the provisional allocations and amounts set forth
				in the tax credit reservation schedule, or a written denial.
1. In the event that less than the reserved
				amount of tax credits has been verified, any unused credits will be released
				and made available for issuance by the office.
2. In the event that more than the reserved
				amount of tax credits has been verified, the office shall preliminarily issue
				tax credits in an amount not to exceed the total set forth in the tax credit
				reservation schedule, but may at its discretion, subsequently issue a
				supplemental tax credit for any excess expenditures, subject to availability of
				credits in any given fiscal year.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 65 - Louisiana Sound Recording Investor Tax Credit Program › Section I-6531 - Purpose and Description

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				purpose of this program is to encourage development in Louisiana of a strong
				capital and infrastructure base for sound recording productions in order to
				achieve an independent, self-supporting sound recording industry, and to
				encourage investments in multiple state-certified sound recording production
				projects.
B. Approvals and
				certifications as to whether a project qualifies as a state-certified
				production as required for Sound Recording Investor Tax Credits are not to be
				considered as entitlements for sound recording production companies, and the
				Louisiana Department of Economic Development shall have the discretion to
				determine whether or not each particular sound recording, meets the criteria
				for such qualification as provided herein.
C. These rules implement the Louisiana sound
				recording investor tax credit pursuant to
				R.S.
				47:6023.
D. These provisions are in addition to and
				shall not limit the authority of the Secretary of the Department of Revenue to
				assess or to collect under any other provision of law.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:6023.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 65 - Louisiana Sound Recording Investor Tax Credit Program › Section I-6537 - Certification

Current through Register Vol. 50, No. 6, June 20, 2024
A. Initial
				Certification of State-Certified Productions
1. To obtain the approval of the department
				for a "state-certified production" as required by
				R.S.
				47:6023(B)(5) and (6), the
				sound recording production company that will produce the sound recording
				production must submit a written request to the department for approval of the
				production as a "state-certified production" and setting forth the following
				facts, when applicable:
a. working title of
				the sound recording production for which approval is requested;
b. name of the requesting production
				company;
c. telephone number of
				requesting production company;
d.
				name and telephone number of the requesting production company's contact
				person;
e. approximate beginning
				and ending date of production in Louisiana;
f. Louisiana office address of requesting
				production company (if available);
g. telephone number of requesting production
				company's Louisiana office address (if available);
h. estimated total production-related costs
				of the sound recording production for which approval is requested;
i. estimated total amount of
				production-related costs to be expended in Louisiana in connection with the
				sound recording production for which approval is requested;
j. estimated total payroll to be paid by the
				requesting production company to Louisiana residents employed by the requesting
				production company in connection with the production for which approval is
				requested.;
k. facts sufficient to
				determine each of the following:
i. that the
				requesting production company is a sound recording production company as
				defined by
				R.S.
				47:6023(B)(4);
l. for "state-certified
				productions" the application shall also include:
i. the distribution plan;
ii. a preliminary budget including estimated
				Louisiana payroll and estimated base investment;
iii. a description of the type of sound to be
				recorded;
iv. a list of the
				principal creative elements including performing artist(s) and
				producer;
v. the name and address
				of the recording studio or other location where the recording production will
				take place;
vi. a statement that
				the production will qualify as a state-certified production; and
vii. estimated start and completion dates;
m.  for
				"state-certified sound recording infrastructure projects" the application shall
				also include:
i. a detailed description of
				the infrastructure project;
ii. a
				preliminary budget;
iii. a
				statement that the project meets the definition of a state-certified
				infrastructure project; and
iv.
				estimated start and completion dates;
v. a business plan for startup sound
				recording infrastructure companies.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 65 - Louisiana Sound Recording Investor Tax Credit Program › Section I-6539 - Credits

Current through Register Vol. 50, No. 6, June 20, 2024
A. Application of
				the Sound Recording Investor Tax Credits
1.
				The sound recording investor tax credit can be used to offset taxes, penalties
				and interest.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 67 - Louisiana Entertainment Industry Tax Credit Programs › Section I-6761 - Purpose

Current through Register Vol. 50, No. 6, June 20, 2024
A. The purpose of
				this Chapter is to administer the Louisiana Digital Media and Software Act as
				established by
				R.S.
				47:6022.
B. The purpose of this program is to
				encourage the development in Louisiana of a strong capital base for the
				production of digital interactive media products and platforms in order to
				achieve a more independent, self-supporting industry.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:6022.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 67 - Louisiana Entertainment Industry Tax Credit Programs › Section I-6763 - General Description

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				program offers a tax credit for the producers of digital interactive media
				products and platform projects.
B.
				Tax credits are earned per calendar year at the time funds are expended in
				Louisiana on a state certified production.
C. Tax credits shall never exceed the total
				base investment in a state certified production.
D. For expenditures incurred prior to January
				1, 2012, credits are non-refundable, transferable credits with a 10 year
				carryover period. For expenditures incurred on or after January 1, 2012,
				credits are refundable, contain no transferability or carryover provisions, and
				a company may elect, on a one time basis, to receive an 85 percent rebate
				instead of the refundable credit.
E. These rules shall be subject to oversight
				by the House Committee on Ways and Means and the Senate Committee on Revenue
				and Fiscal Affairs, in accordance with the Administrative Procedure
				Act.
F. Applicants may apply for
				more than one tax credit program administered by the Department of Economic
				Development, provided that:
1. separate
				applications are submitted per program;
2. expenditures shall only qualify for one
				specified program; and
3. multiple
				applications shall not result in any duplication of tax
				credits.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 67 - Louisiana Entertainment Industry Tax Credit Programs › Section I-6767 - Certification Procedures

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Application
1. An application for a state
				certified production shall be submitted to the director, including:
a. a distribution plan;
b. a preliminary budget, including estimated
				base investment;
c. a statement
				that the project will qualify as a state certified production; and
d. the applicant shall provide additional
				information upon request.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 67 - Louisiana Entertainment Industry Tax Credit Programs › Section I-6768 - Illustrative Examples of Production Expenses

Current through Register Vol. 50, No. 6, June 20, 2024
A. Eligible:
1. salary expenses directly relating to the
				development of a state certified production, with position titles including but
				not limited to programmer, game designer, industrial designer, and quality
				assurance/tester When determining eligibility, LED will consider job title, job
				description, staff resumes and any other factors it deems most appropriate
				under the circumstances;
2.
				preproduction stage expenses such as design documents, mock-ups and
				prototypes;
3. testing software,
				source code development, patches, updates, sprites, three-dimensional models
				and level design:
a.
testing
				software
-activities entirely devoted to quality assurance of a
				product;
b.
three-dimensional models
-electronic media representations,
				three dimensional representations of geometric data for the purpose of
				rendering 2D images and performing calculations;
c.
updates
-activities
				directly relating to recalibrating or revising a product;
4. costs associated with photography and
				sound synchronization, lighting and related services;
a. lighting and related services-includes but
				not limited to, the use of motion capture technology or green screen
				technology;
5. rental of
				Louisiana facilities and equipment, that are directly related to production. If
				production facility hosts both qualifying and non-qualifying work areas, rent
				should be pro rated accordingly;
6.
				purchase of prepackaged audio files, video files, photographic, or
				libraries;
7. purchase of license
				to use pre-recorded audio files, video or photographic files;
8. development costs associated with
				producing audio files and video files to be used in the production of the end
				product under development;
9.
				purchase of game engines or content management platforms produced for general
				sale.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 67 - Louisiana Entertainment Industry Tax Credit Programs › Section I-6771 - Recapture and Recovery of Tax Credits

Current through Register Vol. 50, No. 6, June 20, 2024
A. If the office finds that funds for which a
				digital interactive media company received credits are not actually expended in
				Louisiana as a production-related cost of a state-certified production, then
				the digital interactive media company's state income tax for such taxable
				period shall be increased by such amount necessary for the recapture of credit
				provided by this Section.
B.
				Credits previously granted to a taxpayer, but later disallowed, may be
				recovered by the Secretary of the Department of Revenue through any collection
				remedy authorized by
				R.S.
				47:1561 and initiated within three years from
				December 31 of the year in which the credits were earned.
1. The only interest that may be assessed and
				collected on recovered credits is interest at a rate of three percentage points
				above the rate provided in
				R.S.
				9:3500(B)(1), which shall be
				computed from the original due date of the return on which the credit was
				taken.
2. The provisions of this
				Section are in addition to and shall not limit the authority of the secretary
				of the Department of Revenue to assess or to collect under any other provision
				of law.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 67 - Louisiana Entertainment Industry Tax Credit Programs › Section I-6773 - Agreed-Upon Accounting Procedures

Current through Register Vol. 50, No. 6, June 20, 2024
A. The agreed-upon accounting procedures
				shall be available to the public as follows:
1. posted on Louisiana Entertainment.
				gov;
2. available for viewing
				during regular business hours in the office;
3. sent to the applicant and incorporated
				into the initial certification letter; and
4. available upon written request to the
				director.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 69 - Musical and Theatrical Production Income Tax Credit Program › Section I-6990 - Purpose

Current through Register Vol. 50, No. 6, June 20, 2024
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.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:6034(E).
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 69 - Musical and Theatrical Production Income Tax Credit Program › Section I-6991 - General Description

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				program offers the following types of tax credits.
1. Base investment credit. A base investment
				credit may be granted for qualified production expenses made from investments
				in a state-certified musical or theatrical production;
2. Louisiana resident payroll credit. A
				Louisiana resident payroll credit may be granted for qualified payroll of
				Louisiana residents employed in connection with a state-certified musical or
				theatrical production;
3. Louisiana
				student payroll credit. A payroll credit may be granted for employment of
				students enrolled in Louisiana colleges, universities and vocational-technical
				students in connection with a state-certified musical or theatrical
				production;
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 69 - Musical and Theatrical Production Income Tax Credit Program › Section I-6992 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
A. Terms not
				otherwise defined in this Chapter shall have the same meaning given to them in
				R.S.
				47:6034, unless the context clearly requires
				otherwise.
B. In this Chapter, the
				following terms shall have the meanings provided herein, unless the context
				clearly indicates otherwise.
Base Investment-
actual investment made and
				  expended in this state by a state-certified musical or theatrical production as
				  production-related costs directly related to in state production;
Begin Construction
-repealed.
Department
-Louisiana Department of Economic
				  Development, or its successor, represented by its secretary or his
				  designee.
Director
-director of the Office of
				  Entertainment Industry Development or his designee.
Expended in the State or Expenditures in the
				  State
-shall mean:
a. an
				expenditure to acquire or lease immovable property located in the
				state;
b. an expenditure to acquire
				movable property from a source within the state which is subject to state sales
				and use tax; or
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 69 - Musical and Theatrical Production Income Tax Credit Program › Section I-6993 - Certification Procedures

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Application and Expenditure Verification Report Fees
1. An application for a state-certified
				production or a state-certified infrastructure project shall be submitted to
				the department, including:
a. all information
				required by
				R.S.
				47:6034(E)(2)(a);
b. an 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; and
c. the applicant shall
				provide additional information upon request.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 69 - Musical and Theatrical Production Income Tax Credit Program › Section I-6994 - Illustrative Examples of Production Expenses

Current through Register Vol. 50, No. 6, June 20, 2024
A. Eligible:
1. salary expenses directly relating to the
				development of a state certified production, with position titles including but
				not limited to: stagehands, crew, electricians. When determining eligibility,
				LED will consider job title, job description, staff resumes and any other
				factors it deems most appropriate under the circumstances;
2. artist compensation directly relating to
				performance days in Louisiana;
3.
				set construction and operation expenses;
4. special and visual effects
				expenses;
5. costumes, wardrobes
				and make-up accessories expenses;
6. costs associated with sound, lighting and
				staging.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 69 - Musical and Theatrical Production Income Tax Credit Program › Section I-6995 - Additional Program Procedures-State- Certified Musical or Theatrical Production-Receiving Initial Certification prior to July 1, 2015 (Repealed)

Current through Register Vol. 50, No. 6, June 20, 2024
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:6034(E).
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 69 - Musical and Theatrical Production Income Tax Credit Program › Section I-6996 - Additional Program Procedures-State-Certified Musical or Theatrical Production-Receiving Initial Certification on or after July 1, 2015 (Repealed)

Current through Register Vol. 50, No. 6, June 20, 2024
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:6034(E).
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 69 - Musical and Theatrical Production Income Tax Credit Program › Section I-6997 - Additional Program Procedures-State-Certified Musical or Theatrical Production-Receiving Initial Certification on or after July 1, 2017

Current through Register Vol. 50, No. 6, June 20, 2024
A. State-certified musical or theatrical
				productions receiving initial certification on or after July 1, 2017 shall be
				eligible for the following types of tax credits at the prevailing statutory
				rates, currently as follows.
1. Base
				Investment Credit
a. If the total base
				investment is more than $100,000, but less than $300,000 dollars, a tax credit
				of 7 percent applies.
b. If the
				total base investment is more than $300,000, but less than $1,000,000, a tax
				credit of 14 percent applies.
c.
				If the total base investment is more than $1,000,000, a tax credit of 18
				percent applies.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 69 - Musical and Theatrical Production Income Tax Credit Program › Section I-6998 - Certification Procedures-Infrastructure (Repealed)

Current through Register Vol. 50, No. 6, June 20, 2024
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:6034(E).
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 69 - Musical and Theatrical Production Income Tax Credit Program › Section I-6999 - Application of the Tax Credit

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Prior to claiming a tax credit on any tax return, or transferring any tax
				credit, a person must apply for and obtain final certification.
B. After receiving final certification, a
				person may transfer the credit as follows.
1.
				Only one transfer is allowed.
2.
				The credit, and/or refund of an overpayment, may be transferred by sending a
				written notice of such transfer to the Department of Revenue.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 1 - Agency Guidelines › Section III-101 - Policy Statements

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Purpose
1. This rule defines the types of
				policy statements that may be issued and the procedures for issuing them.
				Policy statements provide guidance as to the department's position and ensure
				that employees enforce the tax laws correctly, consistently, and
				fairly.
2. In the past, policy
				statements issued to provide policy guidance included rules, Private Letter
				Rulings, Technical Advisory Memoranda, Policy and Procedure Memoranda, and
				informal oral and written advice.
3. The following policy statements will now
				be issued:
a. rules adopted according to the
				Administrative Procedure Act;
b.
				policy and procedure memoranda;
c.
				declaratory rulings:
i. private letter
				rulings;
ii. revenue rulings;
				and
iii. statements of acquiescence
				or nonacquiescence;
d.
				revenue information bulletins; and
e. informal advice.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 2 - Open Meetings via Electronic Means Policy › Section III-201 - Postings Prior to Meeting via Electronic Means

Current through Register Vol. 50, No. 6, June 20, 2024
A. The Department of Revenue shall provide
				notice in accordance with
				R.S.
				42:17.2 on the department's website at
www.revenue.louisiana.gov
.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  42:14(E),
				  R.S.
				  42:17.2 and
				  R.S.
				  47:1511.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 2 - Open Meetings via Electronic Means Policy › Section III-203 - Electronic Meeting Requirements and Limitations

Current through Register Vol. 50, No. 6, June 20, 2024
A. For any meeting conducted via electronic
				means, the Department of Revenue shall ensure compliance with all requirements
				outlined in
				R.S.
				42:17.2(C).
B. An online archive of any open meetings
				conducted via electronic means shall be maintained and available for two years
				on the agency's website at
www.revenue.louisiana.gov
.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  42:14(E),
				  R.S.
				  42:17.2 and
				  R.S.
				  47:1511.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 2 - Open Meetings via Electronic Means Policy › Section III-205 - Disability Accommodations

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Although an open meeting may be scheduled as in-person, the Department of
				Revenue is obligated to provide for participation via electronic means on an
				individualized basis by people with disabilities.
B. People with disabilities are defined as
				any of the following:
1. a member of the
				public with a disability recognized by the Americans with Disabilities Act
				(ADA);
2. a designated caregiver of
				such a person; or
3. a participant
				member of the agency with an ADA-qualifying disability.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 3 - Alternative Dispute Resolution Procedures › Section III-301 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
A. For purposes of
				this Chapter, the following terms have the meanings ascribed to them.
Alternative Dispute Resolution-
procedures
				  for settling disputes by means other than litigation.
Arbitration-
a binding process in which the
				  department and taxpayer submit disputed issues and evidence to an arbitrator
				  and a decision is rendered by the arbitrator.
Arbitrator
-a neutral third party chosen by
				  the department and taxpayer to hear their claims and render a decision.
Enrolled Agent
-an individual who has
				  demonstrated technical competence in the field of taxation and is licensed to
				  represent taxpayers before all administrative levels of the Internal Revenue
				  Service.
Hearing
-a proceeding in which a neutral
				  third party receives testimony or arguments and reviews documents to determine
				  issues of fact and legal conclusions in order to render a decision based on the
				  evidence presented.
Party
-a taxpayer or department
				  representative involved in an alternative dispute resolution process.
Secretary
-the Secretary of the Louisiana
				  Department of Revenue.
Session
-the period of time during which the
				  arbitrator meets with the parties to discuss the issues and listens to the
				  arguments presented in order to reach a decision.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1511 and
				  1522.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 3 - Alternative Dispute Resolution Procedures › Section III-303 - Type of Alternative Dispute Resolution Process

Current through Register Vol. 50, No. 6, June 20, 2024
A. The disputed issue(s) may be resolved by
				arbitration as agreed upon by the taxpayer and the department.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1511 and
				  1522.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 3 - Alternative Dispute Resolution Procedures › Section III-305 - Initiation of Arbitration

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				secretary may select cases whose total value as of the date of selection for
				binding arbitration is less than $1 million. Once a case has been selected for
				arbitration, notice will be sent to the taxpayer regarding the selection within
				30 days.
B. The taxpayer may give
				written notice to the department of the taxpayer's desire to participate in
				arbitration. The notice must be signed by the taxpayer or representative of the
				taxpayer and contain the taxpayer's name, tax identification number, address,
				telephone number, fax number, and e-mail address and the taxpayer's
				representative e-mail address as well as a brief description of the nature of
				the dispute and the issues. The notice must also state the relief requested,
				the reasons supporting the relief, and any other relevant and reliable
				information supporting the claim.
C. Neither the department nor the taxpayer
				has the right to mandate or force the opposing party into
				arbitration.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1511 and
				  1522.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 3 - Alternative Dispute Resolution Procedures › Section III-307 - Persons Authorized to Participate in Arbitration

Current through Register Vol. 50, No. 6, June 20, 2024
A. Individuals, Partnerships, and
				Corporations. Any individual taxpayer participating in arbitration with the
				department may appear and act for himself or for a partnership of which he is a
				partner with authority to act on behalf of the partnership's members. A
				corporation, limited liability company, or limited liability partnership may be
				represented by a bona fide officer of the corporation upon presentation of a
				corporate resolution or other documentation evidencing the officer's authority
				to act on behalf of the organization.
B. Attorneys. Attorneys at law, qualified and
				licensed under the laws of the state, are entitled to represent any taxpayer
				participating in arbitration with the department. The arbitrator may permit
				attorneys at law, qualified and licensed under the laws of the several states
				or the District of Columbia to represent any taxpayer participating in
				arbitration with the department, in the same manner as these attorneys are
				permitted to practice in the courts of Louisiana.
C. Certified Public Accountants. Certified
				public accountants qualified and licensed under the laws of the state are
				entitled to represent any taxpayer participating in arbitration with the
				department. The arbitrator may permit certified public accountants, qualified
				and licensed under the laws of the several states or the District of Columbia
				to represent any taxpayer participating in arbitration with the department, in
				the same manner as these certified public accountants are permitted to practice
				in Louisiana.
D. Enrolled Agents.
				Enrolled agents qualified and licensed to practice before the Internal Revenue
				Service are entitled to represent any taxpayer participating in arbitration
				with the department.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1511 and
				  1522.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 3 - Alternative Dispute Resolution Procedures › Section III-309 - Registry of Arbitrators

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				department will maintain a registry of arbitration companies authorized to
				participate in the alternative dispute resolution process.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1511 and
				  1522.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 3 - Alternative Dispute Resolution Procedures › Section III-311 - Time Delay for Providing Names of Arbitrators

Current through Register Vol. 50, No. 6, June 20, 2024
A. As soon as practical, but not more than 30
				business days after consent of the parties to participate in arbitration, the
				department will send to the taxpayer or the taxpayer's representative the names
				of potential arbitration companies to provide case management services for the
				arbitration session.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1511 and
				  1522.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 3 - Alternative Dispute Resolution Procedures › Section III-313 - Selection of Arbitration Company

Current through Register Vol. 50, No. 6, June 20, 2024
A. The department and taxpayer will select an
				arbitration company from the Registry maintained by the department. The
				arbitration company will select the arbitrator to preside over the
				matter.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1511 and
				  1522.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 3 - Alternative Dispute Resolution Procedures › Section III-315 - Disclosure of Conflict of Interest

Current through Register Vol. 50, No. 6, June 20, 2024
A. An arbitrator must have no official,
				financial, or personal conflict of interest with any issue or party in
				controversy unless the conflict of interest is fully disclosed, in writing, to
				all parties and all parties agree, in writing, that the person may continue to
				serve. If an arbitrator is disqualified by either party, another arbitrator
				will be selected by the arbitration company.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1511 and
				  1522.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 3 - Alternative Dispute Resolution Procedures › Section III-317 - Procedures for Arbitration

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				arbitrator will take necessary steps to avoid delay and to achieve a just,
				speedy, and cost-effective resolution. The department and taxpayer will
				cooperate in the exchange of documents, exhibits, and information within either
				party's control. In addition, the department and taxpayer may conduct discovery
				as agreed upon by all parties. However, the arbitrator may provide for or place
				limitations on the discovery as the arbitrator deems appropriate. At the
				request of the department or the taxpayer, the arbitrator may require the
				deposition of any person who may possess information vital to the just
				resolution of the matter.
B. The
				arbitrator will select a hearing date. Each party must notify the arbitrator in
				writing at least 10 business days before the initial arbitration session of the
				following:
1. the party's intention to
				present witnesses;
2. whether the
				party will be represented by counsel; and
3. who will be present at the
				arbitration.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 3 - Alternative Dispute Resolution Procedures › Section III-319 - Discovery

Current through Register Vol. 50, No. 6, June 20, 2024
A. The arbitrator
				will set forth the conditions of discovery. Any extensions of discovery must be
				in writing and approved by the arbitrator.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1511 and
				  1522.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 3 - Alternative Dispute Resolution Procedures › Section III-321 - Arbitration Hearing

Current through Register Vol. 50, No. 6, June 20, 2024
A. In
				order to facilitate the arbitration process, the selected arbitrator will
				conduct hearings. Each party will be given an opportunity to present the facts,
				evidence, and argument that support its position regarding the disputed tax
				issue at the hearing. Hearings will be private and all matters will remain
				confidential. The only individuals who may participate in hearings will be the
				taxpayer, taxpayer representatives, department representatives, and any
				witnesses to be called.
B. Date,
				Time and Place of Hearing. Hearings will be held at the LaSalle Building in
				Baton Rouge or at any other place designated by the arbitrator with
				consideration given to the location and convenience of the parties and their
				witnesses. All witnesses will be sequestered prior to giving
				testimony.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1511 and
				  1522.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 3 - Alternative Dispute Resolution Procedures › Section III-323 - Sequence of the Arbitration Hearing

Current through Register Vol. 50, No. 6, June 20, 2024
A. Unless otherwise determined by the
				arbitrator, the following sequence will be followed at the hearing.
1. Introduction. The arbitrator may make an
				introduction.
2. Opening
				Statements. The taxpayer or his representative will make an opening statement
				followed by the department's representative.
3. Taxpayer's Case. The taxpayer may
				introduce evidence, examine witnesses, and submit exhibits. The department's
				attorney or representative may cross-examine the witnesses.
4. Department's Case. The department may
				introduce evidence, examine witnesses, and submit exhibits. The taxpayer or
				taxpayer's representative may cross-examine the witnesses.
5. Evidence Procedure. Each party will have
				the opportunity to present relevant and credible evidence during the hearing.
				All statements will be made under oath administered by the arbitrator. The
				Rules of Evidence followed in the state district courts of Louisiana will apply
				to all evidence presented and objections will be permitted.
6. Rebuttal. Presentation of the evidence of
				the taxpayer in rebuttal and the argument of the taxpayer followed by the
				argument of the department, and of the taxpayer in rebuttal.
7. Summation. Each party may present a
				closing statement.
8. Concluding
				Remarks. The arbitrator may make closing remarks concerning the case.
9. Judgment. The arbitrator shall render a
				decision within 30 business days after the date of the close of the
				hearing.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 3 - Alternative Dispute Resolution Procedures › Section III-325 - Ex Parte Communication with the Arbitrator

Current through Register Vol. 50, No. 6, June 20, 2024
A. No party or party representative may
				directly communicate with an arbitrator except at a hearing or during a
				scheduled conference concerning any issue related to the arbitration
				matter.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1511 and
				  1522.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 3 - Alternative Dispute Resolution Procedures › Section III-327 - Privacy

Current through Register Vol. 50, No. 6, June 20, 2024
A. All arbitration
				sessions are private and confidential. To ensure the privacy of the arbitration
				sessions, only the parties and their representatives may attend the sessions.
				All parties participating in or attending a session are required to sign a
				confidentiality agreement. Any party that violates this confidentiality
				provision is subject to sanctions at the request of the other party.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1511 and
				  1522.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 3 - Alternative Dispute Resolution Procedures › Section III-329 - Confidentiality

Current through Register Vol. 50, No. 6, June 20, 2024
A. Except as
				authorized or required by law, no one participating in the session may disclose
				the existence, content, or results of the session without the written consent
				of all parties. Each participant to any process conducted, including the
				arbitrator, must execute a confidentiality agreement before beginning
				arbitration. Except as authorized, required, or consented to, no party,
				arbitrator, or any agent or other representative may make public, offer or
				introduce as evidence, or otherwise refer to in any administrative, judicial,
				or other proceeding, any statement made or any document or item of evidence
				provided during arbitration or any finding, conclusion, order, or result, or
				lack thereof relating to the process. This prohibition applies but is not
				limited to the following matters:
1. views
				expressed or suggestions made by a party with respect to possible settlement of
				the dispute;
2. admissions made by
				any party during arbitration;
3.
				statements made or views expressed by any witnesses, arbitrator, or other
				persons privy to the arbitration session; or
4. the fact that another party had or had not
				indicated a willingness to accept a proposal settlement.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 3 - Alternative Dispute Resolution Procedures › Section III-331 - Fees and Expenses

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Each party will bear the fees and expenses for its own counsel, expert
				witnesses, travel, and preparation and presentation of its case. Except as
				otherwise agreed by the parties, the fees and expenses of the arbitrator will
				be borne equally by the taxpayer and the department in accordance with the
				arbitration company's fee schedule.
B. If an arbitration session has been
				scheduled and a party fails to appear at the session, the party failing to
				appear will be responsible for the payment of the reasonable costs and fees of
				the arbitrator and the reasonable travel expenses incurred by the other party,
				unless the party has provided reasonable notice in writing to the arbitrator
				and all other parties that they will not appear. It will be presumed, subject
				to a contrary showing under the circumstances, that giving five business days
				advanced written notice is reasonable notice.
C. If reasonable notice is not provided, the
				arbitrator shall determine if there was good cause for the failure to
				appear.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1511 and
				  1522.