Louisiana Administrative Code : Adopted Rules

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Rules are first published in the Louisiana Register and incorporated into Louisiana Administrative Code (LAC) when it is updated. The Louisiana Administrative Code is a state-certified publication that provides a set of rules that have been formally adopted or amended by Louisiana state agencies. The following table contains Rules adopted during the past year. Previously adopted rules back to November 2000 are available in the archive.

Adopted Rules

Number Description Date Issued
LAC 61:III.2505 Filing Extensions for Partnerships Filing Composite Returns 04/22/2014
LAC 61:I.1401 Partnership Composite Return Requirement, Composite Payment Requirement, Exceptions 01/23/2014
LAC 61:I.1516 Income – Withholding Tax – Payment 01/20/2013
LAC 61:I.1520 Withholding by Professional Athletic Teams 01/20/2013
LAC 61:I.1907 Income Tax Credit for Wind or Solar Energy System 01/20/2013
LAC 61:III:2501 Individual Income Tax Filing Extensions 01/20/2013
LAC 61:III:2503 Corporation Income and Franchise Tax Filing Extensions 01/20/2013
LAC 61:I.1913 Alternative Fuel Tax Credit 12/27/2012
LAC 61:I.1515 Withholding Tax Statements and Returns – Electronic Filing Requirements 09/21/2012
LAC 61:I.4910 Electronic Funds Transfer 09/21/2012
LAC 61:I.4415 Certain Self-Propelled Vehicles Removed from Inventory 08/20/2012
LAC 61:I.4372 Payment of Sales and Use Taxes by Persons Constructing, Altering, or Repairing Immovable Property 08/20/2012
LAC 61:I.1907 Income Tax Credit for Wind or Solar Energy System 12/11/2011
LAC 61:III.1525 Electronic Filing Requirements for Oil or Gas Severance Tax 06/20/2011
LAC 61:III.1527 Electronic Filing Mandate for Reports and Returns related to the Sports Facility Assistance Fund 03/18/2011
LAC 61:I.1911 Louisiana New Markets Tax Credit 03/18/2011
LAC 61:I.1525 Income Tax Withholding on Gaming Winnings 12/29/2010
LAC 61:I:1125 Application of Net Operating Losses Carryover to Otherwise Closed Years 10/20/2010
LAC 61:I.1907 Income Tax Credits for Wind or Solar Energy Systems 09/20/2010
LAC 61:I.1909 National Center for Construction Education and Research Apprenticeship Tax Credits 08/20/2010
LAC 61:I.4401.D.3 Repeal of the Definition of the Term “Newspaper” That Is Provided Within the Current Rule (7/21/2010) 07/21/2010
LAC 61:IIII.1525 Requirement for the Electronic Filing of Oil and Gas Severance Tax Returns (7/21/2010) 07/21/2010
LAC 61:I.4401(G)(2) Concerning the Sales Tax Exemption Provided by R.S. 47:305(D)(4)(b) for Chemotherapy Drugs Used in the Treatment of Cancer (5/25/2010) 05/25/2010
LAC 61:III:2503 Corporation and Income Tax Filing Return Filing Extensions 03/20/2010
LAC 61:I.1701 Extension of Time to File; Waiver of Interest (LAC 61:I.1701) 02/23/2010
LAC 61:I.1515 Income Tax Withholding Electronic Filing Requirements 12/20/2009
LAC 61:I.1310 Individual Income Tax Tables 12/20/2009
LAC 61:I:1501 Income Tax Withholding Tables 08/20/2009
LAC 61:I.4420 Amended Rule Concerning the Sales Tax Exemption Provided by R.S. 47:305.50 for Vehicles Operating in Interstate Commerce (7/20/2009) 07/21/2009
LAC 61:III.1513-1523 Requiring Electronic Filing of Certain Types of Tax Returns, Beginning with the July 2009 Filing Period (7/20/2009) 07/21/2009
LAC 61:III.2116 Interest Waiver and Filing Extensions Following Disasters 06/20/2009
LAC 61:III:2501 Individual Income Tax Filing Extensions 06/20/2009
LAC 61:III.101 Policy Statements 06/20/2009
LAC 61:I:1501 Income Tax Withholding Tables 02/20/2009
LAC 61:III.501 Designation of Tax Matters Person 02/20/2009
LAC 61:I.1907 Income Tax Credits for Wind or Solar Energy Systems 10/20/2008
LAC 61:III.1511 Requiring Lessors and Rentors of Motor Vehicles to File State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period 09/20/2008
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 07/20/2008
LAC 61:III.1501 Requirement for Tax Preparers to File Income Tax Returns Electronically 07/18/2008
LAC 61:I.101 Drug Free Workplace and Drug Testing 04/20/2008
LAC 61:III:1532 Payment of Taxes by Credit or Debit Cards; Other 04/20/2008
LAC 61:I:1305 Income Tax Schedule Requirement for Certain Nonresident Professional Athletes and Professional Sports Franchises 03/20/2008
LAC 61:I.1903 School Readiness Tax Credits 12/20/2007
LAC 61:III.1501 Requirement for Tax Preparers to File Income Tax Returns Electronically 11/19/2007
LAC 61:I.4351 Amending the Rule Concerning Returns and Payment of Tax, Penalty for Absorption of Tax 09/21/2007
LAC 61:I.1140 Exemption from Tax on Corporations 05/21/2007
LAC 61:I.1401 Partnerships Composite Returns and Payments 05/21/2007
LAC 61:I.5302 Issuance and Cancellation of a Lien; Fees 05/20/2007
LAC 61:I.1122 Taxes Not Deductible 03/01/2007
LAC 61:III:2115 Interest Abatement and Compromise 01/20/2007
LAC 61:I.601 Presidential Disaster Relief Credits 10/20/2006
LAC 61:I.4301 Concerning the Definition of the Term “Hotel” for Sales Tax Purposes, As Defined by La. Rev. Stat. Ann. § 47:301(6), and the Term “Transient Guest”, As Used Within That Definition 05/25/2006
LAC 61:I.1905 Concerning Deposits to the Telephone Company Property Assessment Relief Fund 05/25/2006
LAC 61:I.1195 Health Insurance Credit for Contractors of Public Works 05/20/2006
LAC 61:I.601 Presidential Disaster Relief Credits 04/20/2006
LAC 61:I.1134 Determination of Louisiana Apportionment Percent 03/21/2006
LAC 61:I.1130 Computation of Net Allocable Income from Louisiana Sources 03/21/2006
LAC 61:I.306 Corporation Franchise Tax – Allocation of Taxable Capital 03/21/2006
LAC 61:I.4301 oncerning the Exclusion of Certain Fire Fighting Equipment from the Definition of the Term “Retail Sale” for Sales Tax Purposes 03/06/2006
LAC 61:I.4412 Repeal of the Rule Associated with the Former Sales Tax Exemption for Fire Fighting Equipment 03/06/2006
LAC 61:I.4373 Amending the Rule Concerning the Value of Surety Bonds that Nonresident Contractors Are Required to Furnish to the Secretary of Revenue Guaranteeing Their Payment of State and Local Taxes 03/06/2006
LAC 61:I.4371 Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters 03/06/2006
LAC 61:III:2111 Interest Waiver and Filing Extensions Following Disasters 02/20/2006
LAC 61:I.1114 Modifications to Federal Gross Income 02/17/2006
LAC 61:I.1115 Corporation Income Tax 02/17/2006
LAC 61:I.1128 Segregation of Items of Gross Income 02/17/2006
LAC 61:I.1175 Definition of Separate Corporation Basis 02/17/2006
LAC 61:I.1311 Annual Retirement Income Exemption 02/17/2006
LAC 61:III:1101 Donations to the Louisiana Military Family Assistance Fund 12/20/2005
LAC 61:III.301-335 Department adopts a rule governing Alternative Dispute Resolution. 06/01/2005
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 03/24/2005
LAC 61:I.306 Corporation Franchise Tax Allocation of Taxable Capital 03/20/2005
LAC 61:I.1134 Corporation Income Tax Determination of Louisiana Apportionment Percent 03/20/2005
LAC 61:I.4906 Signature Alternatives for Preparers 03/20/2005
LAC 61:I.4910 Electronic Funds Transfer 02/20/2005
LAC 61:I.4420 Amending the Rule Concerning the Exemption From State and Local Sales Tax for Certain Trucks, Trailers, and Contract Carrier Busses Used at Least 80% of the Time in Interstate Commerce 02/04/2005
LAC 61:I.4416 Amending the Rule Concerning the State Sales Tax Exemption for Mardi Gras Specialty Items 02/04/2005
LAC 61:I.4418 Amending the Rule Concerning the State and Local Sales Tax Exemption for Sales by Certain Nonprofit Organizations at Fund-raising Events 02/04/2005
LAC 61:I.4373 Amending the Rule Concerning Procedures that Must Be Followed by Nonresident Contractors to Comply With the Contract Registration and Bond Requirements of R.S. 47:9, 47:306(D), 47:337.18, and 47:337.19 02/04/2005
LAC 61:I.4361 Amending the Rule Concerning the Requirement that Wholesalers and Jobbers Keep Records to Enable the Determination of Their Correct State and Local Sales Tax Liabilities 02/04/2005
LAC 61:I.4404 Amending the Rule Concerning the State and Local Sales Tax Exemption for Seeds Used in the Planting of Crops 02/04/2005
LAC 61:I.4406 Amending the Rule Concerning the State and Local Sales Tax Exemption on Sales of Little Theatre Tickets 02/04/2005
LAC 61:I.4407 Amending the Rule Concerning the State and Local Sales Tax Exemption for Tickets to Musical Performances of Nonprofit Musical Organizations 02/04/2005
LAC 61:I.4408 Amending the Rule Concerning the State and Local Sales Tax Exemption for Commercial Agricultural Pesticides 02/04/2005
LAC 61:I.4409 Amending the Rule Concerning the State and Local Sales Tax Exemption for the Amounts Paid by Motion Picture Theatres to Distributing Agencies for the Use of Films 02/04/2005
LAC 61:I.4410 Amending the Rule Concerning the Exemption From State and Local Sales Tax for Property Purchased for First Use Outside the State 02/04/2005
LAC 61:I.4357 Amending the Rule Concerning State and Local Sales Tax Payment Procedures at the Time of the Termination or Transfer of a Business 02/04/2005
LAC 61:I.4365 Amending the Rule Concerning R.S. 47:312 that Authorizes the Secretary of Revenue and Local Tax Collectors to Attach Property Upon Which Sales or Use Tax, Interest, and Penalty Is Not Paid 02/04/2005
LAC 61:I.4367 Amending the Rule Concerning the Authority of the Secretary of Revenue and Local Collectors to Institute Judicial Proceedings Barring Delinquent Taxpayers From Further Pursuit of Business 02/04/2005
LAC 61:I.4369 Amending the Rule Concerning the Credit or Refund of State and Local Sales Tax That Is Authorized On Sales Returned to Dealers and On Uncollectible Accounts 02/04/2005
LAC 61:I.4371 Amending the Rule Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters 02/04/2005
LAC 61:I.4402 Amending the Rule Concerning the Exemption From State and Local Lease and Rental Tax for Helicopters Used in the Exploration for or the Production of Minerals 02/03/2005
LAC 61:I.4413 Amending the Rule Concerning State and Local Sales Taxes on Admissions to Entertainment Events Sponsored by Certain Domestic Nonprofit Corporations 02/02/2005
LAC 61:I.4363 Amending the Rule Concerning the Authority of the Secretary of Revenue and Local Sales Tax Collectors to Examine the Records of Transportation Companies 02/02/2005
LAC 61:I.4359 Amending the Rule Concerning the Requirement that Dealers Keep Records to Enable the Determination of Their Correct State and Local Sales Tax Liabilities 02/02/2005
LAC 61:I.4355 Amending the Rule Concerning the Authority of the Secretary of Revenue and Local Sales Tax Collectors to Determine the Amount of State and Local Sales Tax that Is Due in Certain Cases 02/02/2005
LAC 61:I.309 Due Date, Payment, and Reporting of Tax 01/20/2005
LAC 61:I.1148 Corporation Returns 12/20/2004
LAC 61:I.4301 Concerning Definitions of Terms Used In the Sales Tax Statutes 12/17/2004
LAC 61:I.4303 Concerning the Treatment of Sales Taxes Levied by Local Governments on Inter-jurisdictional Lease and Rental Transactions 12/17/2004
LAC 61:I.4307 Concerning the Collection of Taxes, Including Collection from Dealers and Auctioneers, and Collection on Vehicles, Off-road Vehicles, and Motorboats and Vessels 12/17/2004
LAC 61:I.4311 Concerning Dealers’ Treatment of Sales Taxes That They Must Collect 12/17/2004
LAC 61:I.4351 Concerning the Filing of Tax Returns and the Payment of Taxes 12/17/2004
LAC 61:I.4401 Concerning the Sales Tax Exemptions Provided By La. Stat. Ann. § 47:305, Indicating Whether Each Exemption Applies to Both State and Local Sales Tax, or to Only State Sales Tax 12/17/2004
LAC 61:I.1124 Net Operating Loss Deduction 11/18/2004
LAC 61: I 1355 Suspension and Denial of Renewal of Drivers Licenses 10/20/2004
LAC 61:I.4301 Concerning R.S. 47:301(14)(e) that Defines Sales Taxable Services to Include the Furnishing of Laundry, Cleaning, Pressing, and Dyeing Services, and the Cleaning and Renovation of Clothing, Furs, Carpets and Rugs 06/25/2004
LAC 61:I.1351 Suspension, Revocation, or Denial of Hunting and Fishing Licenses 05/20/2004
LAC 61:I.5302 Issuance and Cancellation of a Lien;Fees 05/20/2004
LAC 61:I.4403 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 05/19/2004
LAC 61:I.4313 Repeal of the Rule Providing for the Manufactured and Mobile Home Settlement Fund 05/19/2004
LAC 61:I.320 Books of the Corporation 04/20/2004
LAC 61:I.301-317 Repromulgation of Corporation Franchise Tax Rules 03/20/2004
LAC 61:I.1520 Withholding by Professional Athletic Teams 01/20/2004
LAC 42:I.1775 Charitable Gaming Progressive Pull-Tabs 12/20/2003
LAC 61:I.4910 Electronic Funds Transfer 12/20/2003
LAC 61:I.4307B Amending the Rule Relative to the Collection of Sales Taxes on Vehicles, to Remove Language Within the Former Rule that Provided for the Collection by Vehicle Rentors of a Local Sales Tax Recovery Surcharge 10/20/2003
LAC 61:I.4401 Concerning the Sales and Use Taxation of Food Products 08/20/2003
LAC 61:I.1310 Individual Income Tax Tables 08/20/2003
LAC 61:I.305 Surplus and Undivided Profits – Definitions of Reserves and Assets 08/20/2003
LAC 61:I.2903.A Severance Tax – Definition of Payout 06/20/2003
LAC 61:III.2101 Penalty Waiver 06/20/2003
LAC 61:I.4301 Definition of the Term "Tangible Personal Property" for Sales and Use Tax Purposes 02/20/2003
LAC 61:I.4420 Sales Tax Exemption Provided by R.S. 47:305.50(A) for Certain Large Trucks, Trailers and Contract Carrier Busses Operating 80% of The Time in Interstate Commerce 02/20/2003
LAC 61:I.1306 Offset of Individual Income Tax Refunds Against Debts Owed Certain Persons 01/20/2003
LAC 61:I.1501 Income Tax Withholding Tables 01/01/2003
LAC 61:I.4301 Definition of Furnishing Cold Storage Space for Sales Tax Purposes 12/20/2002
LAC 61:I.4301 Definition of the Term "Lease or Rental" for Sales Tax Purposes 12/20/2002
LAC 61:I.4301 Definition of the Term "Person" for Sales and Use Tax Purposes 12/20/2002
LAC 61:I.3363 Use of Dyed Special Fuel By Fire Trucks 11/20/2002
LAC 61:I.4913 Department Adopts Rule governing the Collection of In-State Tax Liabilities by Debt Collection Agencies or the Attorney General’s Office. 11/20/2002
LAC 61:I.305 Surplus and Undivided Profits 09/20/2002
LAC 61:I.4301 Definition of the Term "Sale" for Sales Tax Purposes 06/20/2002
LAC 61:I.1505 Electronic Systems for Withholding Exemption Certificates 06/20/2002
LAC 61:I.1515 Magnetic Media Label Requirements 06/20/2002
LAC 61:I.1307 Federal Income Tax Deduction 05/20/2002
LAC 61:I.5101 Requirement to Furnish Information on Purchases from Manufacturers Not Participating in Tobacco Master Settlement Agreement. 04/20/2002
LAC 61:I.1401 Partnership Composite Return and Payment Requirements 04/19/2002
LAC 61:I.4908 Insufficient Funds Checks as They Relate to Payments Under Protest 02/20/2002
LAC 61:I.1304 Nonresident Apportionment of Compensation 01/18/2002
LAC 61:I.1302 Nonresident Net Operating Losses 01/18/2002
LAC 61:I.309 Franchise Tax Due Date 01/18/2002
LAC 61:I.1303 Application of Louisiana Individual Income Tax to Native Americans 12/20/2001
LAC 61:I.4301 Definition of the Term "Sales Price" for Sales and Use Tax Purposes 10/20/2001
LAC 61:I.1902 Inventory Tax Credit 10/19/2001
LAC 61:I.4911 Filing and Payment Dates 08/20/2001
LAC 61:I.4905 Signature Alternatives 07/20/2001
LAC 61:I.4313 Administration of Claims Against the Manufactured and Mobile Home Settlement Fund 07/01/2001
LAC 61:III.2101 Waiver of Delinquent Penalty 06/20/2001
LAC 61:III.101 Policy Statements 02/20/2001
LAC 61:I.4909 Refund Claims 01/20/2000
LAC 61:I.4910 Electronic Funds Transfer 12/20/1999
LAC 61:I.4905 Signature Alternatives 02/20/1999