Louisiana Administrative Code
Title 28 - EDUCATION
Part CLV - Bulletin 134-Tuition Donation Program
Chapter 1 - General Provisions
Section CLV-101 - Purpose, Scope, and Effect
Universal Citation: LA Admin Code CLV-101
Current through Register Vol. 50, No. 9, September 20, 2024
A. The purpose of this policy Rule is to set forth the rules and regulations necessary to implement the provisions of R.S. 47:6301, which allows credits for donations a taxpayer makes to a school tuition organization which provides scholarships to qualified students that attend a qualified school.
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:6301.
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