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Louisiana Administrative Code

Chapter 3

Capital Companies Tax Credit Program

State of Louisiana

301Description of Program 303Definitions Provided by Rule 305Income and Premium Tax Credits 307Application Fees; Other Fees 309Application Process 311Conditions of Certification 313Requirements for Continuance of Certification and Decertification 315Information Required from Qualified Louisiana Businesses 317CAPCO Report and Record Requirements 319Change of Control 320Investment in Approved Funds 321Severability 323Fees and Assessments 325Notes Receivable 327Louisiana-Based Economic Development Infrastructure Projects 331Qualified Technology Funds