Policy Documents : Individual Income Tax

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Statement of Acquiescence and Non-Acquiescence

Statements of Acquiescence or Non-Acquiescence (SA/SNA) are a type of declaratory ruling issued to announce the department’s acceptance or rejection of specific unfavorable court or administrative decisions. A SA/SNA is binding on the department unless superseded by a later SA/SNA, declaratory ruling, rule, statute, or court case.

Number Title Date Issued
04-002 Definition of Inventory for Inventory Tax Credit Purposes – Southlake Development Company v. Secretary of the Department of Revenue and Taxation, 745 So.2d 203 (La. App. 1st Cir. 1999) 09/02/2004
03-001 Credit for Taxes Paid to Another State, Joseph P. and Ann H. Perez v. Secretary of the Louisiana Department of Revenue, 98-0330 (La.App. 1 Cir, 3/8/99), 731 So.2d 406 09/10/2003

Revenue Information Bulletins

Revenue Information Bulletins (RIB) are informal statements of information issued for the public and employees of the Louisiana Department of Revenue that are general in nature. RIBs are used to announce general information that the department believes to be useful in complying with the laws administered.

Number Title Date Issued
14-016 Referrals for Solar Energy Systems 08/13/2014
14-011 Solar Powered Air Conditioning 06/02/2014
14-008 Partnership Composite Return Automatic Extension 04/11/2014
14-007 Louisiana Rehabilitation of Historic Structures Tax Credit 02/26/2014
14-006 Solar Powered Air Conditioning or Heating Units 01/10/2014
14-005 Louisiana Tax Credit Registry 12/30/2013
13-029 Electronic Filing Extensions for Composite Returns 12/02/2013
13-028 Legality of Internet Café Sweepstakes 10/18/2013
13-027 Withholding Requirement for Gaming Winnings 10/18/2013
13-026 Solar Energy Systems Tax Credit 09/24/2013
13-024 Impact of the Internal Revenue Service Revenue Ruling 2013-17 09/13/2013
13-023 Changes to the Alternative Fuel Tax Credit Brought About by Acts 219 and 427 09/12/2013
13-013 Solar Energy Systems Tax Credit and Component Compliance with the American Recovery and Reinvestment Act of 2009 07/01/2013
13-008 Tax on Compensation from Personal Services Rendered in Louisiana by Nonresidents 01/30/2013
13-005 Interest and Dividends of Nonresident Trust Beneficiaries 01/11/2013
12-030 Claiming the Credit for Louisiana Citizens Property Insurance Corporation Assessments 11/08/2012
12-029 Tax Relief to Individuals and Businesses Affected by Hurricane Isaac 09/12/2012
12-026 Amended Frequently Asked Questions Relating to the Emergency Rule on Alternative Fuel Credit 05/04/2012
12-025 Frequently Asked Questions Relating to the Emergency Rule on Alternative Fuel Credit 05/03/2012
12-021 Individual Income Tax Filing Extensions 04/13/2012
12-020 Repeal of Revenue Information Bulletin No. 09-005 04/13/2012
12-017 Changes to the Digital Interactive Media and Software Tax Credit 03/26/2012
12-012 Tax Credit for Accessible and Barrier-free Constructed Home Application of La. R.S. 47:297 (P) 01/04/2012
12-009 Angel Investor Tax Credit, Application of R.S. 47:6020 01/04/2012
12-008 Changes to the Elementary and Secondary School Tuition Deduction 01/04/2012
10-027 Request to Notify Taxpayers and their Representatives about the Port of Louisiana Import Export Cargo Credit 11/09/2010
10-026 Request to Notify Taxpayers and their Representatives about the Port of Louisiana Investor Tax Credit 11/09/2010
10-024 Temporary Suspension of PLR Service 10/01/2010
10-023 Concerning Act 520 of the 2009 Regular Session of the Legislature that Created a Credit for “Green Job Industries” 10/07/2010
10-022 Concerning the Fee Imposed for the Transfer of Motion Picture Tax Credits, and the Requirement that Transferees Pay the Fee Prior to Claiming the Credits on Tax Returns (10/4/2010) 10/04/2010
10-019 Concerning the Meaning of the Term “Federal Itemized Deductions” for Purposes of the Allowable Deduction on Personal Income Tax Returns (10/4/2010) 10/04/2010
10-017 Capital Gains Deduction 12/06/2010
10-008 Maintenance and Cure Under the Jones Act 07/06/2010
10-006 Withholding Income Tax Under the Military Spouses Residency Relief Act 01/20/2009
10-005 Military Spouses Residency Relief Act 01/20/2009
09-046 Changes to the General Credits Provision 10/15/2009
09-045 Act 457 Provides Income Tax Deduction for Net Capital Gains 10/15/2009
09-044 New Markets Tax Credit Available December 2009 10/15/2009
09-042 Live Performance Income Tax Credit Changes 10/15/2009
09-041 Motion Picture Investor Tax Credit Changes 10/15/2009
09-039 Act 454 Changes to the Digital Interactive Media Tax Credit 10/15/2009
09-038 Historic Rehabilitation Tax Credit Changes 10/15/2009
09-029 Tax Credit for Conversion of Vehicles to Alternative Fuel Usage 12/18/2009
09-027 Act 467 Expands the Wind or Solar Energy Systems Tax Credit 09/28/2009
09-026 Sugarcane Trailer Tax Credit in Effect for 2009 Tax Year 09/23/2009
09-023 Sound Recording Tax Credit Changes 10/15/2009
09-020 Research and Development Tax Credit Changes 10/26/2009
09-019 The Elementary and Secondary School Tuition Deduction, the Educational Expenses for Home Schooled Children Deduction, and the Educational Expenses for a Quality Public Education Deduction 12/04/2009
09-012 Withholding Tax Formulas Effective July 1, 2009 05/06/2009
09-010 Information Child Care Facilities Should Provide to LDR for Parents Claiming School Readiness Child Care Expense Tax Credit for 2008 Tax Year 02/25/2009
09-008 2008 Louisiana Property Insurance Tax Credit 02/13/2009
09-007 Construction Code Voluntary Retrofitting Deduction 01/30/2009
09-006 2009 New Markets Tax Credit Cap Reached 01/29/2009
09-005 Individual Income Tax Filing Extensions 01/08/2009
08-035 New Markets Tax Credit Application for 2009 12/29/2008
08-033 Twenty-Five Million Dollar Cap Reached 10/10/2008
08-032 The Federal Housing and Economic Recovery Act of 2008 Will Not Require Amended Louisiana Individual Income Tax Returns 10/07/2008
08-031 Filing and Payment Extensions Following Hurricane Ike 09/18/2008
08-027 Timing of Federal Casualty Loss Deductions Following Hurricane Gustav 09/08/2008
08-024 Filing and Payment Extensions Following Hurricane Gustav 09/08/2008
08-019 The Effect of Department of Revenue of Kentucky v. Davis Decision in Louisiana 07/21/2008
08-016 Automatic State Extensions for Individual Taxpayers with Federal Extensions 07/07/2008
08-014 Timeline for Filing Tax Returns For Milk Producers Tax Credit 04/11/2008
08-012 Mississippi Gambling Winnings 03/09/2008
08-011 The Nature of State Tax Credit Refunds 05/28/2008
08-010 Louisiana’s Filing Requirements for Federal Returns Filed to Receive Federal Economic Stimulus Payment 05/06/2008
08-008 Federal Economic Stimulus Act Provides Tax Benefits to Businesses 05/06/2008
08-007 Volunteer Firefighter Income Tax Deduction 01/29/2008
08-006 Fifty Million Dollar Cap Reached 01/29/2008
07-031 State Filing Deadline Extended for Jefferson, Orleans and St. Martin Parishes 10/10/2007
07-025 Effective Date of the Wind Energy System or Solar Energy System Tax Credit 09/13/2007
07-023 Temporary Teacher Deduction 09/10/2007
07-022 Military Pay exclusion from Louisiana Income Tax 08/27/2007
07-015 Credit for the Louisiana Citizens Property Insurance Corporation Assessment 07/25/2007
07-010 Implications of the Corporation Income Tax Exemptions for Dividends and Interest 03/23/2007
07-008 Louisiana Adopts IRS Filing and Payment Extensions for Parishes Affected by February Tornados 03/08/2007
07-006 Corporations and Exempt Organizations Claiming the Credit for the Louisiana Citizens Property Insurance Corporation Assessments Paid in 2006 01/17/2006
07-005 Claiming the Credit for the Louisiana Citizens Property Insurance Corporation Assessments Paid in 2006 12/27/2006
06-036 Documentation Required for Ad Valorem Tax Payment Credits on Inventory 12/13/2006
06-033 Additional Tax Credits that may be Claimed on Individual Income Tax Returns for Shareholders of an S Corporation 09/21/2006
06-025 Additional Interest Waiver and Filing Extension for Individual Income Tax Returns Following Hurricanes Katrina and Rita 06/21/2006
06-024 Filing Requirements of Individuals Displaced by Hurricanes Katrina or Rita 06/20/2006
06-023 Excess State Tax Refund Not Proper Adjustment on Schedule E of Louisiana Resident Personal Income Tax Return 05/08/2006
06-020 Louisiana Economic Development Adopts Final Rule on the Angel Investor Credit 03/10/2006
06-018 Adjustments to the Federal Income Tax Deduction for Casualty Losses 03/07/2006
06-017 Add-Back of Wage Deduction for Louisiana Taxpayers 03/07/2006
06-016 Certain 2006 Ad Valorem Tax Payments Treated as Made December 31, 2005 02/24/2006
06-015 Withholding on Non-Employee Compensation by Nonresident Contractors 02/24/2006
06-014-A Revenue Information Bulletin No. 06-014-A—Interest Waiver and Filing Extensions Following Disasters 02/24/2006
06-013 Military Pay Exclusion from Louisiana Income Tax 02/21/2006
06-009 Federal Disaster Relief Credits 01/20/2006
06-004 Motion Picture Infrastructure Tax Credit 01/03/2006
06-003 Income Exemption and Carryforward Provisions of the START Program 01/03/2006
06-002 Downtown Development District Historic Structure Rehabilitation Tax Credit 02/28/2008
05-036 Inventory Tax Credit in Certain Disaster Areas 12/20/2005
05-033 Adjustment to Federal Income Tax Deduction For Casualty Losses 12/07/2005
05-019 Income From Tobacco Settlement Financing Bonds 09/15/2005
05-018 Louisiana Income Tax Treatment of IRS Relief for Disaster Victims 09/21/2005
05-015 Amended Return Procedure for Claiming the Annual Retirement Income Exemption 12/19/2005
05-007 No Additional Deduction for Oil and Gas Depletion 03/24/2005
05-005 Motion Picture Employment Tax Credit: Responsibilities of Employers and Employees 02/16/2005
05-004 Motion Picture Investor Tax Credit: Transfer Fee 02/16/2005
05-001 Claiming the Motion Picture Investment Tax Credit 01/14/2005
04-022 Motion Picture Incentive Tax Credits: Transferability and Application 09/22/2004
04-020 Calculation of Individual Income Tax Refund Interest 07/30/2004
04-016 PPM 30.7 Repealed 04/22/2004
04-008 Calculation of Individual Income Tax Refund Interest 03/30/2004
04-006 PPM 50.8 Repealed 03/18/2004
04-004 Definition of Farmer for Purposes of Applying Underpayment Penalty 01/08/2004
03-018 Policy and Procedure Memoranda Repealed 12/17/2003
03-011 Credit for Federally Qualifying Long-Term Care Insurance Premiums Paid by Individuals 04/24/2003
03-008 Louisiana Military In Combat Zones Receive State Tax Filing Extensions 06/10/2003
03-007 Underpayment of Individual Income Tax Penalty Calculation 06/04/2003
03-001 Information Concerning Carryforward Provisions of the START Program 01/08/2003
02-022 Withholding Formula Examples 05/10/2009
02-021 Estimated Income Tax Payments by Individuals 12/10/2002
01-004 Information Concerning Availability of the Telecommunications Credit to Certain Individuals 12/19/2001
01-003 Tax on Compensation from Personal Services Rendered in Louisiana by Nonresidents. 01/20/2002

Redacted Private Letters

Redacted Private Letter Rulings (Redacted PLR) are a type of declaratory ruling that is written to provide guidance to a specific taxpayer at the taxpayer’s request. Although Private Letter Rulings (PLR) formally apply to only the taxpayers to whom the letters are addressed, the department recognizes that the information in such rulings might be useful as a guide to how the department might apply the law to other situations of facts identical or essentially similar to those described in the PLR. The Private Letter Ruling is “redacted” – all taxpayer identifying information has been removed and any other measures needed to protect taxpayer confidentiality.

Number Title Date Issued
10-023 Concerning Whether a Physician Qualifies for the Small Town Doctor Credit (10/22/2010) 10/22/2010
09-018 Qualification for the Solar Energy Systems Tax Credit 10/06/2009
09-010 Musical and Theatrical Production Tax Credit 02/13/2009
08-023 Credit for the Rehabilitation of Historic Structures in Downtown Development Districts 11/05/2008
08-022 Motion Picture Infrastructure Credit 10/28/2008
08-017 Historic Rehabilitation Credit 10/06/2008
08-009 Allocation of Partnership Income Between States 08/04/2008
07-017 Credit for the Rehabilitation of Historic Structures in Downtown Development Districts 11/08/2007
07-001 Motion Picture Investor Tax Credit as Currently Amended 02/05/2007
06-001 Historic Rehabilitation Tax Credit Earned by a Downtown Development District 01/18/2006
03-014 Transferability and Application of Motion Picture Investor Tax Credit 12/17/2003
03-012 Small Town Doctor’s Credit 11/07/2003
03-006 Availability of the Motion Picture Investor and Employment Credits 04/17/2003
02-015 Private Letter Ruling Concerning Availability of the Motion Picture Investor Tax Credit 12/13/2002
02-013 Private Letter Ruling Concerning Availability of Motion Picture Investor Tax Credit 11/27/2002
01-004 Private Letter Ruling on Taxation of Severance Pay for Personal Income Tax 10/03/2001

Revenue Rulings

Revenue Rulings (RR) are a type of declaratory ruling written to apply principles of law and a statement of the department’s position to specific sets of facts. Revenue Rulings are binding on the department until superseded or modified by subsequent change in statute, regulation, declaratory ruling, or court decision.

Number Title Date Issued
11-001 Taxability of Build America Bonds 01/25/2011
08-011-A Frequently Asked Questions Regarding Louisiana New Markets Tax Credits 10/08/2009
08-011 Frequently Asked Questions Regarding Louisiana New Markets Tax Credits 10/21/2008
08-008 Definition of Classroom Teacher for Purposes of Act 351 of the 2007 Regular Session 07/08/2008
08-007 Taxability of Money Transferred from the Teachers’ Retirement System of Louisiana Account into an Individual Retirement Account (IRA) 07/08/2008
08-005 Army and Air Force Exchange Service Retirement Benefits 02/11/2008
08-004 When Does an Employer Have to Withhold Louisiana Income Taxes from Employees 02/06/2008
08-001 Hurricane Recovery Benefits and Insurance Settlement Proceeds 01/09/2008
07-001 Taxability of Money Transferred from DROP Accounts to an IRA 05/04/2007
06-017 Extension of Income Tax Deadlines for Combat Zone and Support Personnel 09/26/2006
06-016 Frequently Asked Questions Concerning the Motion Picture Investor Tax Credit 09/25/2006
06-009 Abusive Tax Shelters 06/29/2006
06-006 Definition of Farmer for Purposes of Estimated Payments 05/10/2006
06-005 Tax Exempt Status of Early Distributions From DROP Accounts 05/10/2006
06-004 Liability of Resident Merchant Seaman for Estimated Payment 05/10/2006
05-008 Credit for Income Tax Paid to Other States by Part-Year Residents 12/23/2005
04-003 Relationship between “Final Return” and “Amended Return” 03/30/2004
04-002 Taxpayer Claim of Rights for Repayments of Income 03/18/2004
03-008 Deferred Retirement Option Plan Self-Directed Sub-Accounts 12/22/2003
03-004 Alternative Fuel Usage Credit for Low-Speed Vehicles 08/22/2003
02-020 Income Tax Credit for Donations to Assist Qualified Playgrounds 11/15/2002
02-019 Department Issues Revenue Ruling Concerning Income Tax Credit for Converting Vehicles to Alternative Fuel Usage 11/08/2002
02-014 Income Received by Individual Shareholders from Banks that are S Corporations 09/05/2002
02-013 Credit for Taxes Paid to Another State by Louisiana's Congressional Delegation 08/30/2002
02-010 Conformity with Federal Extraterritorial Income Provisions 08/26/2002
02-009 Conformity with Additional First Year Depreciation and NOL Provisions of the Federal Jobs Creation and Worker Assistance Act of 2002 08/26/2002
01-014 Period in which Inventory Tax Credit may be Claimed 10/08/2001
01-002 Certain Lump Sum Distributions 05/18/2001