Louisiana Administrative Code : Notice of Intent

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When state agencies propose or amend rules, a notice must be published in the Louisiana Register at least 90 days before formal adoption. The Louisiana Register is a monthly publication that provides certified regulations and legal notices issued by state government agenicies. The following table contains Notices of Intent published during the past year. Prior notices back to November 2000 are available in the archives.

Notice of Intent

Number Description Date Issued
LAC 61:I.1912 New Markets Job Act – Premium Tax Credit 12/20/2013
LAC 61:III.2505 Filing Extensions for Partnerships Filing Composite Returns 12/20/2013
LAC 61:I.1907 Income Tax Credits for Solar Energy Systems 10/21/2013
LAC 61:I.1401 Composite Payment Requirements; Exceptions 09/20/2013
LAC 61:I.1913 Alternative Fuel Tax Credit 12/20/2012
LAC 61:I.1516 Payment of Withholding Tax 10/20/2012
LAC 61:I.1520 Withholding by Professional Athletic Teams 10/20/2012
LAC 61:III:2501 Individual Income Tax Filing Extensions 10/20/2012
LAC 61:III:2503 Corporation Income and Franchise Tax Filing Extensions 10/20/2012
LAC 61:I.1913 Alternative Fuel Tax Credit 09/20/2012
LAC 61:I.1907 Income Tax Credit for Wind or Solar Energy System 08/20/2012
LAC 61:I.4415 Certain Self-Propelled Vehicles Removed from Inventory 05/10/2012
LAC 61:I.4910 Electronic Funds Transfer 05/10/2012
LAC 61:I.1515 Withholding Tax Statements – Electronic Filing Requirements 05/10/2012
LAC 61:I:4372 Payment of Sales and Use Taxes by Persons Constructing, Altering, or Repairing Immovable Property 04/19/2012
LAC 61:I.1907 Income Tax Credit for Wind or Solar Energy System 09/20/2011
LAC 61:III.1525 Mandatory Electronic Filing of Tax Returns and Payment 03/20/2011
LAC 61:III.1527 Electronic Filing Mandate for Reports and Returns related to the Sports Facility Assistance Fund 12/29/2010
LAC 61:I.1911 New Markets Tax Credit 12/29/2010
LAC 61:III.1503 Individual Income Tax Extension Payments 11/19/2010
LAC 61:III.1505 Corporation Income and Franchise Tax Extension Payments 11/19/2010
LAC 61:III:2503 Corporation Income and Franchise Tax Filing Extensions 11/19/2010
LAC 61:III:2501 Individual Income Tax Filing Extensions 11/19/2010
LAC 61:I.1525 Income Tax Withholding on Gaming Winnings 09/20/2010
LAC 61:I.1125 Application of Net Operating Losses Carryover to Otherwise Closed Years 07/20/2010
LAC 61:I.1907 Income Tax Credits for Wind or Solar Energy Systems 06/20/2010
LAC 61:I.1909 Income Tax Credits for Apprenticeship 05/20/2010
LAC 61:I.1907 Income Tax Credits for Wind or Solar Energy Systems 03/20/2010
LAC 61:III.1525 Electronic Filing Requirements for Oil or Gas Severance Tax 03/20/2010
LAC 61:I.4401.D.3 Department Proposes to Repeal the Definition of the Term “Newspaper” That Is Provided in the Current Rule (3/1/2010) 03/01/2010
LAC 64:I:4410 Department Proposes to Amend Rule to Provide with Respect to the Sales Tax Exemption Under R.S. 47:305(D)(4)(b) for Chemotherapy Drugs Used in the Treatment of Cancer (12/23/2009) 12/23/2009
LAC 61:I:1515 Income: Withholding Tax, Withholding Tax Annual Reconciliation And Employee Withholding Statements - Electronic Filing Requirements 07/20/2009
LAC 61:I.1310 Individual Income Tax Tables 07/20/2009
LAC 61:I:4313 Department Proposes to Adopt Rule Concerning the Point of Sale for the Jurisdiction Where Sales Taxes Are Due (7/10/2009) 07/10/2009
LAC 61:I.1501 Income Tax Withholding Tables 05/20/2009
LAC 61:III.1513-1523 Department Proposes Rule Requiring Electronic Filing of Certain Types of Tax Returns, Beginning with the July 2009 Filing Period (4/22/2009) 04/22/2009
LAC 61:III.101 Policy Statements 03/20/2009
LAC 61:III:2501 Individual Income Tax Filing Extensions 01/20/2009
LAC 61:I.4420 Department Proposes Amendments to the Rule Concerning the Sales Tax Exemption Provided by R.S. 47:305.50 for Vehicles Operating in Interstate Commerce 12/22/2008
LAC 61:I.1501 Income Tax Withholding Tables 11/20/2008
LAC 61:III.501 Designation of Tax Matters Person 11/20/2008
LAC 61:III.501 Designation of Tax Matters Person 10/20/2008
LAC 61:I.1907 Wind or Solar Energy Systems Tax Credits 06/20/2008
LAC 61:III.1511 Department Proposes Rule Requiring Lessors and Rentors of Motor Vehicles to File State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period 06/19/2008
LAC 61:I.1911 Louisiana New Markets Tax Credit 05/20/2008
LAC 61:I.4423 Concerning the Annual State Sales Tax Holiday Authorized by La. Rev. Stat. Ann. § 47:305.58 on Sales of Hurricane-Preparedness Items or Supplies 04/22/2008
LAC 61:III.1501 Requirement for Tax Preparers to File Income Tax Returns Electronically 04/20/2008
LAC 61:I.1911 Louisiana New Markets Tax Credit 02/20/2008
LAC 61:III.1532 Payment of Taxes by Credit or Debit Cards; Other 01/18/2008
LAC 61:I.1305 Income Tax Schedule Requirements for Certain Nonresident Professional Athletes and Professional Sports Franchises 12/20/2007
LAC 61:I.101 Drug Free Workplace and Drug Testing 12/20/2007
LAC 61:III.1501 Department Proposes Rule Requiring Compensated Tax Preparers to Submit Electronically Certain Percentages of Their Clients’ Individual Income Tax Returns, Beginning in 2008 08/23/2007
LAC 61:I.4351 Sales Tax Returns and Payment of Tax 06/26/2007
LAC 61:I.1115 Withholding Tax at the Source 04/02/2007
LAC 61:I.1140 Exemption from Tax on Corporations 03/01/2007
LAC 61:I.1401 Partnership Composite Returns and Payments 03/01/2007
LAC 61:I.5302 Issuance and Cancellation of a Lien; Fees 02/22/2007
LAC 61:I.1122 Taxes Not Deductible 12/04/2006
LAC 61:III:2115 Interest Abatement and Compromise 10/25/2006
LAC 61:I.4304 Department Proposes Rule Concerning the Sales Tax Exemption on Purchases of Electricity and the Sales Tax Limitation on Purchases of Natural Gas by Paper and Wood Products Manufacturers 10/23/2006
LAC 61:I.2903 Extension of time allowed for filing certifications for reduced oil and gas severance tax rates 06/23/2006
LAC 61:I.5301 Oilfield Site Restoration Fee 04/24/2006
LAC 61:I.1195 Health Insurance Credit for Contractors of Public Works 02/17/2006
LAC 61:I.601 Presidential Disaster Relief Credits 01/19/2006
LAC 61:I.1195 Health Insurance Credit for Contractors of Public Works 12/20/2005
LAC 61:I.1130 Computation of Net Allocable Income from Louisiana Sources 12/20/2005
LAC 61:I.1134 Determination of Louisiana Apportionment Percent 12/20/2005
LAC 61:I.306 Allocation of Taxable Capital 12/20/2005
LAC 61:I.1175 Definition of Separate Corporation Basis 11/20/2005
LAC 61:I.1311 Annual Retirement Income Exemption for Individuals 65 or Older 11/20/2005
LAC 61:III.2111 Interest Waiver and Filing Extensions Following Disasters 11/20/2005
LAC 61:I.1128 Segregation of Items of Gross Income 10/20/2005
LAC 61:I.1114 Modifications to Federal Gross Income 10/20/2005
LAC 61:I.1115 Modifications to Deductions from Gross Income 10/20/2005
LAC 61:I.1130 Computation of Net Allocable Income from Louisiana Sources 09/20/2005
LAC 61:III.1101 Donations to the Louisiana Military Family Assistance Fund 09/20/2005
LAC 61:II.101 Department Proposes to Repeal the Existing Rule Prescribing the Format for the Sales Tax Returns Used by Local Sales Taxing Jurisdictions 02/28/2005
LAC 61:I.4311 Department Proposes to Amend the Sales Tax Rule Concerning the Requirements for Absorption of the Sales Tax by Selling Dealers, to Update for Statutory Changes Since the Rule’s Last Amendment 02/28/2005
LAC 61:I.4351 Department Proposes to Amend the Sales Tax Rule Concerning the Penalty for Dealer Absorption of the Tax, to Update for Statutory Changes Since the Rule’s Last Amendment 02/28/2005
LAC 61:I.4906 Signature Alternative for Preparers 12/20/2004
LAC 61:I.306 Corporation Franchise Tax Allocation of Taxable Capital 12/20/2004
LAC 61:I.1138 Special Adjustments by the Secretary 12/20/2004
LAC 61:I.4301 Concerning the State Sales Tax Exclusions for Manufacturing Machinery and Equipment That Are Phased-In Over Six Years, Starting July 1, 2004 12/17/2004
LAC 61:I.4910 Electronic Funds Transfer 11/17/2004
LAC 61:I.309 Franchise Tax – Due Date, Payment, and Reporting of the Tax 10/25/2004
LAC 61:I.1124 Net Operating Loss Deduction 08/20/2004
LAC 61:I.5302.C.3 Issuance and Cancellation of a Lien;Fees 03/20/2004
LAC 61:I.1351 Suspension, Revocation, and Denial of Huntingand Fishing Licenses for Non-payment of Individual Income Tax 02/20/2004
LAC 61:I.320 Books of the Corporatation 01/20/2004
LAC 61:I.301-313 and 317 Repromulgation of Corporation Franchise Tax Regulations 12/20/2003
LAC 61:I.1115-1189 Repromulgation of Corporation Income Tax Regulations 12/20/2003
LAC 61:I.1520 Withholding by Professional Athletic Teams (also see the Emergency Rule) 10/20/2003
LAC 42:I.1775 Progressive Pull-Tabs 09/20/2003
LAC 61:I.1148 Corporation Returns 09/20/2003
LAC 61:I.4910 Electronic Funds Transfer 09/20/2003
LAC 61:I.4353 Proposed Amendment to the Rule Concerning the Optional Apportionment Method Provided by R.S. 47:306.1 for Use by For-Hire Carriers in Reporting Sales and Use Taxes 07/20/2003
LAC 61:I.4403 Proposed Amendment to the Rule Concerning the Sales Tax Exemptions Provided by R.S. 47:305.1 for Vessels of Fifty Tons Load Displacement and Over, and for Vessels Operating Exclusively in Foreign or Interstate Coastwise Commerce 07/20/2003
LAC 61:I.305 Department proposes rule concerning “reserves” and “assets” for corporation franchise tax 05/20/2003
LAC 61:I.1310 Department proposes rule providing tax tables for individual income tax. 05/20/2003
LAC 61:III.2101 Department proposes a Rule governing the documentation taxpayers must submit when requesting waiver of delinquent filing or late payment penalty and the factors that will be considered by the Department in evaluating waiver requests. 03/20/2003
LAC 61:III.301-335 Alternative Dispute Resolution 03/20/2003
LAC 61:I.2903 Definition of <i>Payout</i> for Severance Tax Purposes 02/20/2003
LAC 61:III.2101 Department Adopts Emergency Rule governing the documentation taxpayers must submit when requesting waiver of delinquent filing or late payment penalty and the factors that will be considered by the Department in evaluating waiver requests. 02/05/2003
LAC 61:I.1131 Proposed Rule Concerning Computation of Net Allocable Income from Louisiana Sources 10/20/2002