Chapter 26 - THE LOUISIANA CAPITAL COMPANIES TAX CREDIT PROGRAM
- Section 51:1921 - Short title
- Section 51:1922 - Policy statement
- Section 51:1922.1 - Administration of the program
- Section 51:1923 - Definitions
- Section 51:1924 - Income tax credit or premium tax reduction
- Section 51:1925 - Certification of a capital company
- Section 51:1926 - Requirements for continuance of certification
- Section 51:1927 - Decertification
- Section 51:1927.1 - Annual audit; annual rate of return; appreciation excess; remittance to Louisiana Economic Development Fund
- Section 51:1927.2 - [Repealed]
- Section 51:1928 - Voluntary decertification
- Section 51:1929 - Rules and regulations
- Section 51:1929.1 - Guidance by commissioner; advisory opinions
- Section 51:1930 - Other department responsibilities
- Section 51:1931 - Program termination
- Section 51:1932 - Corporation income and franchise tax exemption
- Section 51:1933 - Administration matters
- Section 51:1934 - Confidentiality of records
- Section 51:1935 - Investment in approved funds