1. A. The purpose of this Chapter is to administer the Musical and Theatrical Production Income Tax Credit Program as established by R.S. 47:6034.
2. B. The purpose of this program is to encourage development of the state as a leader in the live performance industry.

Authority Note

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:6034(E).

Historical Note

HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Business Development, Office of Entertainment Industry Development, LR 35:2173 (October 2009), repromulgated LR 36:2236 (October 2010), repromulgated by the Department of Economic Development, Office of Business Development, LR 45:892 (July 2019).