LAC 13:I.1907. Eligibility for Submission of Application

A. An applicant for tax equalization must be either a manufacturing establishment, a headquarters, or a warehousing and distribution establishment. B. The sites under consideration must be valid and viable for the proposed operations. C. An applicant must either be located in another state or be located in Louisiana and contemplating locating in another state which has equivalent or comparable advantages as exist at the particular area in Louisiana at which the applicant is or seeks to be located. D. The state in which the establishment is located or is contemplating locating must have a state, parish (county) and local taxing structure which offers a greater tax advantage to such establishment than does the taxing structure of Louisiana. E. The secretary of the Department of Economic Development must have made a recommendation to the governor to extend an invitation. F. An invitation from the governor to apply must have been received by the company.