LAC 13:I.1917
LAC 13:I.1917. Contract Period/Project Completion Report
Cite as La. Admin. Code tit. 13, pt. I, ยง 1917
A. Contractee must file a project completion report, on forms provided by the Office of Business Development Services, within 30 days following the last day of the month after effective use of the structure has begun or construction is essentially complete, whichever occurs first.
B. The first year of the five-year tax equalization contract period shall be the taxable year of the contractee in which operations begin as specified in the project completion report, which report shall become an addendum to this contract. The contract shall expire on the last day of the forty-eighth month following the end of the taxable year of contractee in which operations begin.