Louisiana Administrative Code
Title 25 - CULTURAL RESOURCES
Part XI - Office of the Secretary
Chapter 3 - Atchafalaya Trace Heritage Development Zone
Section XI-307 - Application for Tax Credit or Exemption

Universal Citation: LA Admin Code XI-307

Current through Register Vol. 50, No. 9, September 20, 2024

A. An applicant for tax credits or exemptions under R.S. 25:1226.4 shall provide the following:

1. name of business-this shall be the complete legal name of the business;

2. parent company, if applicable;

3. physical address:
a. principal place of business;

b. each location where significant operations of the business occur;

4. ownership information-this shall include all owners, either direct or through ownership of stock or partnership shares;

5. parish of residence for all owners listed in §307. A 4;

6. parish in which the principal place of business is located;

7. parish in which any significant operations of the business occur;

8. type of business entity;

9. contact information;

10. tax information:
a. federal tax identification number or social security number for all persons or entities listed in §307. A 4;

b. Louisiana Department of Revenue tax identification number;

c. Louisiana Unemployment Insurance identification number;

11. current employment information:
a. total number of employees:
i. full-time;

ii. part-time;

b. number of employees at each location listed in §307. A 3;

c. list of the names, job titles, and Social Security numbers of all employees;

12. description of business, including the business's use or access to cultural and natural heritage of the Atchafalaya Heritage Area;

13. gaming activities, if any, conducted by the business.

B. For each qualifying employee for which the new employee tax credit is claimed, provide the following:

1. name;

2. residence address;

3. parish of residence;

4. Social Security number;

5. hours worked per week at the business;

6. length of residence at address listed:
a. if length of residence is less than 30 days, provide previous residence address;

b. evidence of residence at listed address(es); examples include:
i. utility bills in employee's name at that address;

ii. voter registration card;

iii. driver's license;

iv. homestead exemption or property tax notice.

AUTHORITY NOTE: Promulgated in accordance with R.S. 25:1224.

Disclaimer: These regulations may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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