Louisiana Administrative Code
Title 4 - ADMINISTRATION
Part V - Policy and Procedure Memoranda
Chapter 41 - Taxable Compensation-PPM Number 73
Section V-4101 - Purpose and Scope
Current through Register Vol. 50, No. 9, September 20, 2024
A. The purpose of this memorandum is to establish a policy for the reporting of all taxable compensation provided to employees, withholding of applicable amounts to meet the employee's tax liability associated with the taxable compensation, to provide guidelines for establishing a value for taxable compensation, and to provide guidelines for inclusion or exclusion of fringe benefits as taxable compensation.
B. All boards, commissions, departments, agencies, institutions, and offices of the executive branch of state government shall comply with this memorandum.
AUTHORITY NOTE: Promulgated in accordance with R.S. 39:78 and Executive Order Number 85-52.