LAC 37:XIII.19911
LAC 37:XIII.19911. Effective Date; Implementation
Cite as La. Admin. Code tit. 37, pt. XIII, § 19911
A. This regulation shall take effect on January 1, 2024. The initial applications for the refundable retaliatory tax credits must be filed by April 15, 2025. This regulation sunsets December 31, 2029. The last applications for the refundable tax credits must be filed by April 15, 2030, for the year of 2029.