LAC 7:XXXI.501 – Purpose and Effective Date | Midpage

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Louisiana Administrative Code

§ 501

LAC 7:XXXI.501

Purpose and Effective Date

LR 34:1598 (August 2008)Promulgated in accordance with R.S. 3:2(A) and R.S. 47:6032(B).State of Louisiana

A. These regulations implement the provisions of R.S. 47:6032.
B. These regulations are effective for taxable periods beginning on or after January 1, 2007.

Authority Note

AUTHORITY NOTE: Promulgated in accordance with R.S. 3:2(A) and R.S. 47:6032(B).

Historical Note

HISTORICAL NOTE: Promulgated by the Department of Agriculture and Forestry, Office of the Commissioner LR 34:1598 (August 2008).