LAC 61:V.3509
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1837 and R.S. 47:1856.
HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 16:1064 (December 1990), amended LR 19:212 (February 1993), amended by the Department of Revenue, Tax Commission, LR 33:502 (March 2007).