Louisiana Statutes
§ 47:6116 — Rules and regulations
Louisiana § 47:6116
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:6116 (Rules and regulations) 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. § 47:6116 (2026).
Text
§6116. Rules and regulations A.
(1)The Department of Revenue shall promulgate rules and regulations necessary
for the purpose of administering the tax credit pursuant to this Chapter in accordance with
the provisions of the Administrative Procedure Act.
(2)Rules promulgated by the Department of Revenue pursuant to this Chapter shall
be subject to oversight by the Senate Committee on Revenue and Fiscal Affairs and the
House Committee on Ways and Means in accordance with the Administrative Procedure Act.
B.
(1)The Louisiana Department of Health may promulgate rules and regulations
necessary for the implementation of this Chapter in accordance with the provisions of the
Administrative Procedure Act.
(2)Rules promulgated by the Louisiana Department of Health pursuant to the
provisions of thi
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Legislative History
Acts 2023, No. 437, §1.
Nearby Sections
15
§ 47:6101
Purpose§ 47:6102
Definitions§ 47:6103
Implementation§ 47:6104
Child care expense tax credit§ 47:6105
Child care provider tax credit§ 47:6107
Business-supported child care§ 47:6108
Refundable tax credits§ 47:6109
Recapture of credits§ 47:6111
Purpose§ 47:6112
DefinitionsCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:6116, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A6116.