La. Stat. tit. 51 § 3090

Current with changes from the 2024 3rd Extraordinary Session

Section 51:3090 - [See note for applicability] Guidance by commissioner; advisory opinions

Advisory opinions and interpretations of the commissioner shall not be considered rules requiring compliance with the rulemaking process under the Louisiana Administrative Procedure Act.

La. R.S. § 51:3090

Acts 2005, No. 491, §1, eff. July 12, 2005.

Repealed by Acts 2024EX3, No. 5,s. 3, eff. 1/1/2025, app. to income tax periods beginning on or after 1/1/2025, and franchise tax periods beginning on or after 1/1/2026.

Acts 2005, No. 491, §1, eff. 7/12/2005.