La. Admin. Code tit. 61 § V-1503
Current through Register Vol. 50, No. 6, June 20, 2024
Section V-1503 - Aircraft (Including Helicopters) TableA. Aircraft (Including Helicopters) Table 1503 Aircraft (Including Helicopters) |
Cost Index (Average) | Average Economic Life (20 Years) |
Year | Index | Effective Age | Percent Good | Composite Multiplier |
2023 | 0.994 | 1 | 97 | .96 |
2022 | 1.012 | 2 | 93 | .94 |
2021 | 1.189 | 3 | 90 | 1.07 |
2020 | 1.292 | 4 | 86 | 1.11 |
2019 | 1.299 | 5 | 82 | 1.07 |
2018 | 1.346 | 6 | 78 | 1.05 |
2017 | 1.392 | 7 | 74 | 1.03 |
2016 | 1.420 | 8 | 70 | .99 |
2015 | 1.408 | 9 | 65 | .92 |
2014 | 1.421 | 10 | 60 | .85 |
2013 | 1.440 | 11 | 55 | .79 |
2012 | 1.452 | 12 | 50 | .73 |
2011 | 1.493 | 13 | 45 | .67 |
2010 | 1.540 | 14 | 40 | .62 |
2009 | 1.528 | 15 | 35 | .53 |
2008 | 1.572 | 16 | 31 | .49 |
2007 | 1.634 | 17 | 27 | .44 |
2006 | 1.723 | 18 | 24 | .41 |
2005 | 1.803 | 19 | 22 | .40 |
2004 | 1.939 | 20 | 21 | .41 |
2003 | 2.006 | 21 | 20 | .40 |
La. Admin. Code tit. 61, § V-1503
Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:943 (November 1984), LR 12:36 (January 1986), LR 13:188 (March 1987), LR 13:764 (December 1987), LR 14:872 (December 1988), LR 15:1097 (December 1989), LR 16:1063 (December 1990), LR 17:1213 (December 1991), LR 19:212 (February 1993), LR 20:198 (February 1994), LR 21:186 (February 1995), LR 22:117 (February 1996), LR 23:206 (February 1997), amended by the Department of Revenue, Tax Commission, LR 24:490 (March 1998), LR 25:316 (February 1999), LR 26:509 (March 2000), LR 27:427 (March 2001), LR 28:520 (March 2002), LR 29:370 (March 2003), LR 30:489 (March 2004), LR 31:719 (March 2005), LR 32:433 (March 2006), LR 33:495 (March 2007), LR 34:685 (April 2008), LR 35:499 (March 2009), LR 36:779 (April 2010), amended by the Office of the Governor, Division of Administration, Tax Commission, LR 37:1401 (May 2011), LR 38:809 (March 2012), LR 39:497(March 2013), LR 40:538 (March 2014), LR 41:680 (April 2015), Amended by the Office of the Governor, Division of Administration, Tax Commission, LR 42749 (5/1/2016), Amended LR 43656 (4/1/2017), Amended by LR 44584 (3/1/2018), Amended by the Division of Administration, Tax Commission, LR 45537 (4/1/2019), Amended LR 46564 (4/1/2020), Amended LR 47469 (4/1/2021), Amended LR 481527 (6/1/2022), Amended LR 491060 (6/1/2023), Amended LR 50, exp. 4/30/2024(Emergency), Amended LR 50384 (3/1/2024).AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1837 and R.S. 47:2323.