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 C - Louisiana Sound Recording Investor Tax Credit Program
Section I-1661 - Purpose
Universal Citation: LA Admin Code I-1661
Current through Register Vol. 50, No. 9, September 20, 2024
A. The purpose of this Chapter is to administer the Louisiana Digital Media and Software Act as established by R.S. 47:6022.
B. The purpose of this program is to encourage the development in Louisiana of a strong capital base for the production of digital interactive media products and platforms in order to achieve a more independent, self-supporting industry.
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:6022.
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