LAC 13:I.2901
LAC 13:I.2901. Purpose and Application
Cite as La. Admin. Code tit. 13, pt. I, § 2901
A. The purpose of this Chapter is to implement the Research and Development Tax Credit Program as established by R.S. 47:6015.
B. This Chapter shall be administered to achieve the following purposes:
1. encourage the development, growth, and expansion of the private sector within the state; and
2. encourage new and continuing efforts to conduct research and development activities within this state.
C. This Chapter shall apply to any person claiming a credit under this program.