La. Admin. Code tit. 25 § XI-307

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

Section XI-307 - Application for Tax Credit or Exemption

A. An applicant for tax credits or exemptions under R.S. 25:1226.4 shall provide the following:

1. name of business-this shall be the complete legal name of the business;

2. parent company, if applicable;

3. physical address:

a. principal place of business;

b. each location where significant operations of the business occur;

4. ownership information-this shall include all owners, either direct or through ownership of stock or partnership shares;

5. parish of residence for all owners listed in §307. A 4;

6. parish in which the principal place of business is located;

7. parish in which any significant operations of the business occur;

8. type of business entity;

9. contact information;

10. tax information:

a. federal tax identification number or social security number for all persons or entities listed in §307. A 4;

b. Louisiana Department of Revenue tax identification number;

c. Louisiana Unemployment Insurance identification number;

11. current employment information:

a. total number of employees:

i. full-time;

ii. part-time;

b. number of employees at each location listed in §307. A 3;

c. list of the names, job titles, and Social Security numbers of all employees;

12. description of business, including the business's use or access to cultural and natural heritage of the Atchafalaya Heritage Area;

13. gaming activities, if any, conducted by the business.

B. For each qualifying employee for which the new employee tax credit is claimed, provide the following:

1. name;

2. residence address;

3. parish of residence;

4. Social Security number;

5. hours worked per week at the business;

6. length of residence at address listed:

a. if length of residence is less than 30 days, provide previous residence address;

b. evidence of residence at listed address(es); examples include:

i. utility bills in employee's name at that address;

ii. voter registration card;

iii. driver's license;

iv. homestead exemption or property tax notice.

La. Admin. Code tit. 25, § XI-307

Promulgated by the Department of Culture, Recreation and Tourism, Atchafalaya Trace Commission, LR 29:2010 (October 2003).

AUTHORITY NOTE: Promulgated in accordance with R.S. 25:1224.