La. Admin. Code tit. 61 § V-1003

Current through Register Vol. 50, No. 6, June 20, 2024

Section V-1003 - Instructions for Reporting Brine Operation Properties

A. A separate LAT-10 form is used for each lease or facility. An attachment in lieu of the form is permitted only if information is in the same sequence. The LAT-10 form may be reproduced and used as an attachment; however, all attachments must be properly identified and attached to the original.

1. Wells under the same assessment number are required to be listed in serial number order.

2. All additional supporting documentation is recommended to be listed in serial number order.

B. For operations with more than one lease or facility in any one field (by ward), the following will be permitted:

1. furnish an original LAT-10 showing parish, ward, and field with notation that attachments are made. Only this form needs date and signature;

2. furnish separate attachment(s) (as stated above) for each lease or facility;

3. total each attachment, by property classes and summarize;

4. summary of all attachments, by property classes, may be on an attachment or in the space provided on the original.

La. Admin. Code tit. 61, § V-1003

Promulgated by the Office of the Governor, Division of Administration, Tax Commission, LR 49, Amended LR 491055 (6/1/2023).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1837 and R.S. 47:2326.