La. Admin. Code tit. 13 § I-1121
Current through Register Vol. 50, No. 11, November 20, 2024
Section I-1121 - Rebate PaymentsA. In addition to the payroll rebates, an employer shall be entitled to sales and use tax rebates or the project facility expense rebate as authorized in R.S. 51:2456, if the employer meets the hiring requirements of R.S. 51:2455 Program and meets the other limitations, procedures, and requirements of R.S. 51:2456 and 2457 and the rules promulgated there under, Louisiana Administrative Code, Title 13, Part I, Chapter 11.B. A request for rebate of local sales and use taxes must be accompanied by an endorsement resolution approved by the governing authority of the appropriate political subdivision from which rebates will be sought. The endorsement resolution must clearly state the local governmental subdivision intends to rebate the allowable sales and use taxes for the project. The resolution must be filed with the department prior to the board taking action on the application.La. Admin. Code tit. 13, § I-1121
Promulgated by the Department of Economic Development, Office of Business Development, Business Resources Division, LR 29:2310 (November 2003), amended by the Office of Business Development, LR 37:2593 (September 2011), Amended LR 4930 (1/1/2023), Repromulgated LR 49344 (2/1/2023).AUTHORITY NOTE: Promulgated in accordance with R.S. 51:2451-2462 et seq.