LAC 13:I.3959 – Recovery of Tax Credits

A. Credits previously granted to an applicant, but later disallowed, may be recovered by LDR through any collection remedy authorized by R.S. 47:1561.3 and initiated within three years from December 31 of the year in which the credits were earned.

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:6036.1

HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of the Secretary, LR 48:406 (March 2022).