La. Admin. Code tit. 28 § CLV-101

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

Section CLV-101 - Purpose, Scope, and Effect

A. The purpose of this policy Rule is to set forth the rules and regulations necessary to implement the provisions of R.S. 47:6301, which allows credits for donations a taxpayer makes to a school tuition organization which provides scholarships to qualified students that attend a qualified school.

La. Admin. Code tit. 28, § CLV-101

Promulgated by the Board of Elementary and Secondary Education, LR 39:1024 (April 2013), Amended LR 432480 (12/1/2017).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:6301.