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-515 - Payment of Tax Credit
Current through Register Vol. 50, No. 9, September 20, 2024
A. The tax credit shall be paid by the Department of Revenue to a certified milk producer based on the name and tax identification number listed on the chart that LDAF provides to the Department of Revenue.
B. LDAF shall determine the name and tax identification number of the certified milk producer based on the name and tax identification number listed on the information release form.
C. If two or more milk producers combined their milk under one certified milk producer's permit then the division of the tax credit among such milk producers shall be the responsibility of those milk producers and not the responsibility of either LDAF or the Department of Revenue.
AUTHORITY NOTE: Promulgated in accordance with R.S. 3:2(A) and R.S. 47:6032(B).