Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part I - Taxes Collected and Administered by the Secretary of Revenue
Chapter 61 - Motion Picture Production Tax Credit Program
Section I-6111 - Delinquent tax filing clearance requirement
Universal Citation: LA Admin Code I-6111
Current through Register Vol. 50, No. 9, September 20, 2024
A. No motion picture production tax credit may be earned, certified, issued to, transferred by, or used to reduce a Louisiana tax liability if there exists a delinquent federal, state or local tax obligation.
B. Compliance with this requirement shall now be certified by the motion picture production company, irrevocable designee, taxpayer, or claimant before any credit may be certified, transferred, or sold.
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:6007
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