La. Admin. Code tit. 13 § I-4101
Current through Register Vol. 50, No. 11, November 20, 2024
A. The Corporate Tax Apportionment Program (the "program") extends the single sales factor computation for corporate income and franchise tax purposes utilized by manufacturers and merchandisers to other qualified business sectors. The secretary ("secretary") of the Louisiana Department Economic Development ("LED") may invite businesses who meet the eligibility requirements to participate in the program.La. Admin. Code tit. 13, § I-4101
Promulgated by the Department of Economic Development, Office of Business Development, LR 38:2739 (November 2012).AUTHORITY NOTE: Promulgated in accordance with R.S. 51:4401.