LAC 61:V.1503
A. Aircraft (Including Helicopters)
| Table 1503 Aircraft (Including Helicopters) | ||||
| Cost Index (Average) | Average Economic Life (20 Years) | |||
| Year | Index | Effective Age | Percent Good | Composite Multiplier |
| 2025 | 0.977 | 1 | 97 | .95 |
| 2024 | 1.009 | 2 | 93 | .94 |
| 2023 | 1.023 | 3 | 90 | .92 |
| 2022 | 1.041 | 4 | 86 | .90 |
| 2021 | 1.223 | 5 | 82 | 1.00 |
| 2020 | 1.330 | 6 | 78 | 1.04 |
| 2019 | 1.337 | 7 | 74 | .99 |
| 2018 | 1.385 | 8 | 70 | .97 |
| 2017 | 1.433 | 9 | 65 | .93 |
| 2016 | 1.461 | 10 | 60 | .88 |
| 2015 | 1.449 | 11 | 55 | .80 |
| 2014 | 1.463 | 12 | 50 | .73 |
| 2013 | 1.482 | 13 | 45 | .67 |
| 2012 | 1.494 | 14 | 40 | .60 |
| 2011 | 1.537 | 15 | 35 | .54 |
| 2010 | 1.585 | 16 | 31 | .49 |
| 2009 | 1.573 | 17 | 27 | .42 |
| 2008 | 1.618 | 18 | 24 | .39 |
| 2007 | 1.682 | 19 | 22 | .37 |
| 2006 | 1.774 | 20 | 21 | .37 |
| 2005 | 1.856 | 21 | 20 | .37 |
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1837 and R.S. 47:2323.
HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:943 (November 1984), LR 12:36 (January 1986), LR 13:188 (March 1987), LR 13:764 (December 1987), LR 14:872 (December 1988), LR 15:1097 (December 1989), LR 16:1063 (December 1990), LR 17:1213 (December 1991), LR 19:212 (February 1993), LR 20:198 (February 1994), LR 21:186 (February 1995), LR 22:117 (February 1996), LR 23:206 (February 1997), amended by the Department of Revenue, Tax Commission, LR 24:490 (March 1998), LR 25:316 (February 1999), LR 26:509 (March 2000), LR 27:427 (March 2001), LR 28:520 (March 2002), LR 29:370 (March 2003), LR 30:489 (March 2004), LR 31:719 (March 2005), LR 32:433 (March 2006), LR 33:495 (March 2007), LR 34:685 (April 2008), LR 35:499 (March 2009), LR 36:779 (April 2010), amended by the Office of the Governor, Division of Administration, Tax Commission, LR 37:1401 (May 2011), LR 38:809 (March 2012), LR 39:497 (March 2013), LR 40:538 (March 2014), LR 41:680 (April 2015), LR 42:749 (May 2016), LR 43:656 (April 2017), LR 44:584 (March 2018), LR 45:537 (April 2019), LR 46:564 (April 2020), LR 47:469 (April 2021), LR 48:1527 (June 2022), LR 49:1060 (June 2023), LR 50:372 (March 2024), LR 51:393 (March 2025), LR 52:971 (June 2026).