1. A. A project application for tax exemption may be filed with LED through its online Fastlane portal, subject to the following conditions:

   1. 1. the filing shall be prior to the beginning of construction or installation of facilities on all projects for tax exemption;
   2. 2. an application fee shall be submitted with the application, in accordance with LED’s fee schedule, as defined in R.S. 36:104.

2. B. Project applications shall include but not be limited to the following information: a project description, legal description of the project site, NAICS code, project start and end dates.

   1. 1. Documents that further define and show the boundaries of a project site, such as surveys or boundary maps, may be submitted to LED.
3. C. LED reserves the right to request additional information necessary to make an eligibility determination, or if the correct fee is not submitted. Such information or fees shall be provided to LED within 90 days of written request.

4. D. Project applications with insufficient fees or inadequate information after this time frame may result in a determination of ineligibility of the project, and subsequent cancellation of the application.

   1. a. Project applications with insufficient fees or inadequate information shall not be cancelled unless the deficiency is more than 90 days delinquent with no bi-lateral communications between LED and the company during these 90 days.
5. E. Project applications shall be made available for review by the local ITEP Committee as soon as practicable after LED has completed its review.

Authority Note

AUTHORITY NOTE: Promulgated in accordance with Article VII, Part 2, Section 21(F) of the Louisiana Constitution of 1974.

Historical Note

HISTORICAL NOTE: Promulgated by the Board of Commerce and Industry and Louisiana Economic Development, LR 51:370 (March 2025).