LAC 33:VII.10403
LAC 33:VII.10403. Applicability
Cite as La. Admin. Code tit. 33, pt. VII, § 10403
A. These regulations apply to taxpayers who purchase qualified new recycling manufacturing or process equipment and/or qualified service contracts, as defined in LAC 33:VII.10405 and R.S. 47:6005, and who apply for tax credit pursuant to R.S. 47:6005.