Policy Documents : Other

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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
13-016 Act 265 the Louisiana New Markets Jobs Act 07/26/2013
12-029 Tax Relief to Individuals and Businesses Affected by Hurricane Isaac 09/12/2012
11-012 Temporary Suspension of Private Letter Ruling (PLR) Service Lifted 07/26/2011
10-014 Collection of Oil Spill Contingency Fee to Resume 06/24/2010
10-007 Affidavits of Small Succession 02/09/2010
09-025 Inheritance Tax Receipts Not Required by State Law 09/22/2009
08-030 Withholding by Employers Following Hurricane Ike 09/18/2008
08-025 Withholding by Employers Following Hurricane Gustav 09/08/2008
07-019 State Gift Tax Repealed July 1, 2008 08/13/2007
07-018 Inheritance Tax Changes Effective January 1, 2008 08/01/2007
06-008 Extension for Opening Successions in Hurricane Impacted Areas 01/17/2006
05-019 Income From Tobacco Settlement Financing Bonds 09/15/2005
04-017 Oilfield Restoration Fee Increase 07/01/2004
03-010 Oil Spill Contingency Fee Collection Suspended Effective May 1, 2003 04/21/2003
01-007 Collection of Oil Spill Contingency Fee Resumes 11/01/2001

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 Revenue Rulings are binding on the department until superseded or modified by subsequent change in statute, regulation, declaratory ruling, or court decision.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
13-001 Public Utility Cooperatives – Inspection and Supervision Fees 01/29/2013
08-004 When Does an Employer Have to Withhold Louisiana Income Taxes from Employees 02/06/2008