La. Admin. Code tit. 61 § V-1303

Current through Register Vol. 50, No. 9, September 20, 2024

Section V-1303 - Instructions for Reporting "Other Pipelines"

A. A separate LAT-14 form must be used for each ward and tax district (viz., levee districts, drainage districts, special district, etc.-ward). An attachment in lieu of the form is permitted only if information is in the same sequence. The LAT-14 form may be reproduced and used as an attachment. However, all attachments must be properly identified and attached to the original which is signed and dated.

B. If information is not complete and the LAT-14 form is not properly prepared, report will be returned for further compliance.

La. Admin. Code tit. 61, § V-1303

Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1837 and R.S. 47:2326.