La. Admin. Code tit. 13 § I-515

Current through Register Vol. 50, No. 11, November 20, 2024

Section I-515 - Used Equipment

A. Used equipment is eligible for tax exemption provided no ad valorem property taxes have been paid in Louisiana on said property.

La. Admin. Code tit. 13, § I-515

Promulgated by the Department of Economic Development, Office of Commerce and Industry, LR 20:886 (August 1994), amended by the Department of Economic Development, Office of Business Development, LR 37:2378 (August 2011), Amended by the Department of Economic Development, Office of Business Development, LR 431136 (6/1/2017), Amended LR 441422 (8/1/2018).

AUTHORITY NOTE: Promulgated in accordance with Article VII, Part 2, Section 21(F) of the Louisiana Constitution of 1974.