La. Admin. Code tit. 13 § I-1917
Current through Register Vol. 50, No. 9, September 20, 2024
Section I-1917 - Contract Period/Project Completion ReportA. Contractee must file a project completion report, on forms provided by the Office of Business Development Services, within 30 days following the last day of the month after effective use of the structure has begun or construction is essentially complete, whichever occurs first.B. The first year of the five-year tax equalization contract period shall be the taxable year of the contractee in which operations begin as specified in the project completion report, which report shall become an addendum to this contract. The contract shall expire on the last day of the forty-eighth month following the end of the taxable year of contractee in which operations begin.La. Admin. Code tit. 13, § I-1917
Promulgated by the Department of Economic Development, Office of Commerce and Industry, LR 15:1049 (December 1989), amended by the Department of Economic Development, Office of Business Development, LR 37:3503 (December 2011).AUTHORITY NOTE: Promulgated in accordance with R.S. 47:3201-3206.