Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part I - Taxes Collected and Administered by the Secretary of Revenue
Chapter 16 - Louisiana Entertainment Industry Tax Credit Programs
Subchapter B - Motion Picture Production Tax Credit Program-Qualified Entertainment Company Payroll Tax Credit Program
Section I-1625 - QEC Application and Application Fee
Universal Citation: LA Admin Code I-1625
Current through Register Vol. 50, No. 9, September 20, 2024
A. Application
1. A QEC application form shall be submitted
to the office, via registered mail or if available, submitted electronically,
to include;
a. a detailed company
description, explaining how the business is directly or indirectly engaged in
the development of audio, visual, or both audio-visual entertainment products
for public consumption;
b. number
of current and proposed new employees, with payroll estimates and average hours
worked per week;
c. disclosure of
affiliates;
d. most recent ES-4 tax
form;
e. any other additional
information as requested by the office or the secretary.
B. Application Fee
1. A non-refundable application fee of 0.5
percent of the estimated total tax credits, with a minimum fee of $500, and a
maximum fee of $15,000, shall be submitted with the QEC application, payable to
the office, as required by
R.S.
36:104.
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:6007.
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