La. Admin. Code tit. 61 § I-6111
Current through Register Vol. 50, No. 8, August 20, 2024
Section I-6111 - Delinquent tax filing clearance requirementA. No motion picture production tax credit may be earned, certified, issued to, transferred by, or used to reduce a Louisiana tax liability if there exists a delinquent federal, state or local tax obligation.B. Compliance with this requirement shall now be certified by the motion picture production company, irrevocable designee, taxpayer, or claimant before any credit may be certified, transferred, or sold.La. Admin. Code tit. 61, § I-6111
Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development and the Office of the Governor, Division of Administration, LR 36:56 (January 2010), repromulgated by the Department of Economic Development, Office of Business Development, LR 45874 (7/1/2019), Repealed LR 481496 (6/1/2022), Repealed LR 481916 (7/1/2022), Amended LR 492090 (12/1/2023).AUTHORITY NOTE: Promulgated in accordance with R.S. 47:6007