La. Admin. Code tit. 33 § VII-10401
Current through Register Vol. 50, No. 9, September 20, 2024
Section VII-10401 - AuthorityA. These regulations are hereby established by the Department of Environmental Quality (DEQ) in consultation with the Louisiana Department of Revenue (LDR) as mandated by Act 319 of the 2005 Regular Session of the Louisiana Legislature. These regulations are to establish technical specifications and certification requirements for the qualification of new recycling manufacturing or process equipment and/or service contracts for the credit against income and corporate franchise taxes provided by R.S. 47:6005.La. Admin. Code tit. 33, § VII-10401
Promulgated by the Department of Environmental Quality, Office of the Secretary, LR 18:841 (August 1992), amended by the Office of the Secretary, Legal Affairs Division, LR 33:2631 (December 2007).AUTHORITY NOTE: Promulgated in accordance with R.S. 47:6005.