Louisiana § 47:6103 Implementation

Louisiana Statutes

§ 47:6103 — Implementation

Louisiana § 47:6103

Title 47Revenue and Taxation

This text of Louisiana § 47:6103 (Implementation) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

La. Stat. Ann. § 47:6103 (2026).

Text

§6103. Implementation A.

(1)The department, in consultation with the Department of Revenue, shall promulgate rules and regulations necessary for the purpose of developing and implementing the provisions of this Chapter in accordance with the provisions of the Administrative Procedure Act.

(2)Any promulgated rule which is first applicable to any calendar year shall be finally adopted prior to December first of the preceding calendar year. B. Rules promulgated pursuant to the provisions of this Chapter shall be subject to oversight by the Senate Committee on Education, the House Committee on Education, the Senate Committee on Revenue and Fiscal Affairs, and the House Committee on Ways and Means. Each committee's oversight shall be in accordance with the Administrative Procedure Act.

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§6103. Implementation
A.(1) The department, in consultation with the Department of Revenue, shall
promulgate rules and regulations necessary for the purpose of developing and implementing
the provisions of this Chapter in accordance with the provisions of the Administrative
Procedure Act.
(2) Any promulgated rule which is first applicable to any calendar year shall be
finally adopted prior to December first of the preceding calendar year.
B. Rules promulgated pursuant to the provisions of this Chapter shall be subject to
oversight by the Senate Committee on Education, the House Committee on Education, the
Senate Committee on Revenue and Fiscal Affairs, and the House Committee on Ways and
Means. Each committee's oversight shall be in accordance with the Administrative
Procedure Act.

Legislative History

Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2013, No. 220, §21, eff. June 11, 2013; Acts 2013, No. 406, §1, eff. July 1, 2013; Acts 2018, No. 521, §1.