Louisiana Administrative Code
Title 7 - AGRICULTURE AND ANIMALS
Part XXXI - Milk, Milk Products and Substitutions
Chapter 5 - Tax Credit for Certain Milk Producers
Section XXXI-507 - Responsibilities of Milk Producers and Milk Handlers

Universal Citation: LA Admin Code XXXI-507

Current through Register Vol. 50, No. 9, September 20, 2024

A. It shall be the responsibility of any milk producer who wants to apply for a tax credit in the year for which the credit is applied for to:

1. hold a milk producer permit during the year for which the credit is applied for under Louisiana Administrative Code, Title 51, Public Health- Sanitary Code, Part VII, Milk, Milk Products, and Manufactured Milk Products and meet the requirements of the 2007 revision to the Grade A Pasteurized Milk Ordinance of the United States Food and Drug Administration;

2. ensure that the records of the Department of Health and Hospitals reflect that during the year for which the credit is applied for the milk producer was in compliance with the requirements set out in Paragraph 1 for purposes of being certified as a milk producer;

3. timely submit to LDAF a properly completed and signed information release form;

4. timely submit to LDAF a properly completed and signed non-pool milk form for the year for which the credit is applied for if the milk producer's milk did not go into the FMMO milk pool for Louisiana and is not listed on a non-pooled milk form submitted by the milk producer's milk handler. The form shall certify the amount of such non-pool milk produced by the milk producer for that year and the reasons why the milk is non-pooled milk and why the milk is not listed on the certification form submitted by the milk handler;

5. timely submit to LDAF all other forms and information, properly completed and signed, that may be required by that department;

6. timely submit an application for the tax credit to the Department of Revenue on forms supplied by that department and in accordance with that department's regulations and policies.

B. It shall be the responsibility of each milk handler to timely submit to LDAF a properly completed and signed non-pooled milk form showing the amount of non-pooled milk collected or received by the milk handler from each of its milk producers. A milk handler may substitute a list showing its milk producers who have non-pooled milk, the amount of non-pooled milk, and the reason the milk is non-pooled milk for the non-pooled milk form.

C. Failure of a milk producer or milk handler to fulfill the responsibilities set out in Subsections A and B of this Section may result in the milk producer being disqualified from receiving any tax credit for the applicable tax year for which the credit is applied for or receiving less than the maximum allowable tax credit for the year for which the credit is applied for.

D. All forms and lists shall be free of false statements or false representations of any material fact. A milk producer or milk handler may be referred to the appropriate district attorney for possible criminal prosecution under R.S. 14:133 for filing false public records if the milk producer or milk handler files with LDAF or other state agency a form that contains a false statement or false representation of a material fact or provides false information.

AUTHORITY NOTE: Promulgated in accordance with R.S. 3:2(A) and R.S. 47:6032(B).

Disclaimer: These regulations may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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