LAC 40:IX.711. Method of Reporting

A. The department shall provide to the state Department of Revenue an annual list of businesses which participate in state apprenticeship programs as well as the number of eligible apprentices that each employer has employed for the year. 1. For purposes of this tax credit, a state apprenticeship program in good standing shall provide to the department a list of active apprentices for each year. The state Director of Apprenticeship shall verify the registration of apprentices and shall then forward such information to the state Department of Revenue B. The state Department of Revenue shall make a final determination on all requests for the apprenticeship tax credit. C. All records pertaining to the apprenticeship tax credit shall be retained by the employer requesting the tax credit for a period not less than five calendar years.