La. Admin. Code tit. 33 § VII-10403

Current through Register Vol. 50, No. 6, June 20, 2024
Section VII-10403 - Applicability
A. These regulations apply to taxpayers who purchase qualified new recycling manufacturing or process equipment and/or qualified service contracts , as defined in LAC 33:VII.10405 and R.S. 47:6005, and who apply for tax credit pursuant to R.S. 47:6005.

La. Admin. Code tit. 33, § VII-10403

Promulgated by the Department of Environmental Quality, Office of the Secretary, LR 18:841 (August 1992), amended by the Office of the Secretary, Legal Affairs Division, LR 33:2631 (December 2007).
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:6005.