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Can you summarize LAAC Title 61?
Louisiana Administrative Code > Revenue and Taxation (Last Amended Date: June 2023)
Short Summary
The provided legal document content pertains to the Administrative and Miscellaneous Provisions within the Louisiana Administrative Code in the field of Revenue and Taxation. These provisions govern various administrative aspects related to revenue and taxation in Louisiana. The document does not specify any exemptions to its application. However, it does not provide information regarding specific penalties for non-compliance or violation of the Administrative and Miscellaneous Provisions. It is important to refer to the complete Louisiana Administrative Code and relevant statutes for a comprehensive understanding of the regulations and penalties associated with revenue and taxation in Louisiana.
Whom does it apply to?
Federal credit unions, employees of the Department of Revenue in the state of Louisiana, individuals and entities involved in direct shipments of sparkling or still wines in Louisiana, pass-through entities for federal income tax purposes in Louisiana, nonresident professional athletes and professional sports franchises in Louisiana, individuals with tax debts, partnership composite returns and composite payments in Louisiana, registered wholesale tobacco dealers in Louisiana, individuals and entities involved in the production of gas, oil, and condensate in Louisiana, motion picture production companies, qualified entertainment companies, sound recording investors, digital media and software companies, and musical and theatrical production companies in Louisiana
What does it govern?
Organization and operation of federal credit unions, establishment and implementation of a drug-free workplace and drug testing program for employees of the Department of Revenue in the state of Louisiana, safeguarding federal tax information (FTI) and ensuring compliance with federal confidentiality laws and background investigation standards, direct shipments of sparkling or still wines in Louisiana, Corporation Franchise Tax in Louisiana, Presidential Disaster Relief Credits provided under the Katrina Emergency Tax Relief Act of 2005 and the Gulf Opportunity Zone Act of 2005, Hazardous Waste Tax in Louisiana, election of pass-through entities for federal income tax purposes in Louisiana, various aspects of the Corporation Income Tax in Louisiana, offset of individual income tax refunds against debts owed to certain state agencies in Louisiana, Louisiana Individual Income Tax for Native Americans who are enrolled members of federally recognized Indian tribes residing in Louisiana, nonresident apportionment of compensation from personal services rendered in Louisiana, income tax schedule requirement for certain nonresident professional athletes and professional sports franchises in Louisiana, offset of individual income tax refunds against debts owed to certain persons, computation of federal income tax liability deduction for individuals who deduct federal income tax liability and claim a credit for foreign taxes, income tax tables for resident individuals in Louisiana, annual retirement income exemption for individuals who are 65 years of age or older in Louisiana, suspension, revocation, and denial of hunting and fishing licenses for individuals with tax debts, suspension and denial of renewal of drivers' licenses for individuals with tax debts, requirements for partnership composite returns and composite payments in Louisiana, income tax withholding in Louisiana, severance tax imposed on the privilege of severing any natural resources from the soil or water in Louisiana, taxation of petroleum products, specifically gasoline tax, in Louisiana, retail dealers of special fuels in Louisiana, transportation of gasoline on designated routes in Louisiana, Transportation and Communications Tax in Louisiana, Natural Gas Franchise Tax in Louisiana, state and local sales tax in Louisiana, enforcement of the collection of income taxes withheld from employees' wages and sales and use taxes collected from customers, reporting requirements for registered wholesale tobacco dealers in Louisiana and taxation of articles and products made of tobacco and tobacco substitutes in Louisiana, oilfield site restoration fee imposed on the production of gas, oil, and condensate in Louisiana, Motion Picture Production Tax Credit Program in Louisiana, Qualified Entertainment Company Payroll Tax Credit Program, Louisiana Sound Recording Investor Tax Credit Program, Louisiana Digital Media and Software Act, Musical and Theatrical Production Income Tax Credit Program in Louisiana
What are exemptions?
The provided content does not specify any exemptions to its application.
What are the Penalties?
Specific exemptions or penalties for non-compliance or violation of the documents provisions are not mentioned in the provided content.
Jurisdiction
Louisiana