LAC 61:V.1303 – Instructions for Reporting "Other Pipelines"

A. A separate LAT Form 14 must be used for each ward and tax district (viz., levee districts, drainage districts, special district, etc. – ward). Carbon capture pipelines must be clearly identified on the form as either a lateral or transmission line. An attachment in lieu of the form is permitted only if information is in the same sequence. The LAT Form 14 may be reproduced and used as an attachment. However, all attachments must be properly identified and attached to the original which is signed and dated. A map of the carbon capture pipelines reported shall accompany the LAT-14 Form.
B. If information is not complete and the LAT Form 14 is not properly prepared, report will be returned for further compliance.

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1837 and R.S. 47:2326.

HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), LR 51:392 (March 2025).