§ 51:1787 — Enterprise zone incentives

Louisiana § 51:1787

• Jurisdiction: Louisiana
• Title 51: Trade and Commerce

Text

§1787. Enterprise zone incentives
A. The board, after consultation with the secretaries of Louisiana Economic
Development and the Department of Revenue, and with the approval of the governor, may
enter into contracts not to exceed five years to provide:
(1) For either:
(a)(i) The rebate of sales and use tax imposed by the state and imposed by its
political subdivisions upon approval of the governing authority of the appropriate
municipality or the appropriate parish where applicable, or both, and of the governing
authority of any other political subdivision, including the office of sheriff in the case of a law
enforcement district, for the following:
(aa) The use of customer-owned tooling in a compression molding process.
(bb) Purchases of the material used in the construction of a building, or any addition
or improvement thereon, for housing any legitimate business enterprise and machinery and
equipment used in that enterprise.
(ii) Final application for the payment of any rebate of sales and use taxes granted
pursuant to this Subsection shall be filed no later than six months after Louisiana Economic
Development signs a project completion report and sends it to the Department of Revenue,
the political subdivision, and the business, or no later than thirty days after the end of the
calendar year in the case of customer-owned tooling used in a compression molding process.
The project completion report cannot be signed until the project is complete and the contract
has been approved by the board and the governor. The amount to be rebated shall in no case
be greater than the total of the actual amount of the sales and use taxes paid.
(iii) Sales and use taxes imposed by a political subdivision which are dedicated to
the repayment of bonded indebtedness or dedicated to schools shall not be eligible for rebate.
All other state and local sales and use taxes shall be eligible for rebate.
(iv) Requests for rebates of state sales and use tax pursuant to this Section shall be
processed by the Department of Revenue as follows:
(aa) A properly completed rebate request shall be submitted to the Department of
Revenue on forms provided by the Department of Revenue. For purposes of this Section,
a properly completed rebate request shall mean a rebate request that includes the general
information required on the face of the request, is signed and includes a copy of the executed
incentive contract, a copy of each invoice over fifteen thousand dollars, and all required
schedules. The request shall be submitted electronically unless the secretary of the
Department of Revenue grants permission to submit the request in an alternate form.
(bb) Within sixty days of the receipt of a properly completed rebate request, the
Department of Revenue shall rebate eighty percent of the amount claimed that is eligible for
rebate at the time of the rebate request after taking into account the limitation provided for
in Subparagraph (c) of this Paragraph. Within six months of the date of filing the rebate
request, the Department of Revenue shall audit the rebate request. During the six-month
period, the Department of Revenue shall disallow items determined to be ineligible for
rebate. Within ten business days following the expiration of the six-month period, the
Department of Revenue shall rebate the remaining twenty percent of the amount claimed that
is eligible for rebate at the time of the rebate request after taking into account the limitation
provided for in Subparagraph (c) of this Paragraph, less any amounts properly disallowed
during the six-month audit period. The Department of Revenue shall make additional rebates
of sales and use taxes from a rebate request after certification by Louisiana Economic
Development that additional net new jobs have been created. The Department of Revenue
shall make such rebates from the current collections of the taxes collected pursuant to
Chapter 2, Chapter 2-A, or Chapter 2-B of Subtitle II of Title 47 of the Louisiana Revised
Statutes of 1950, as amended. Any sales and use tax rebate issued pursuant to this Section
shall be subject to subsequent audit by the Department of Revenue, and any rebate amount
determined to be in excess of that which should have been allowed shall be subject to
collection by the Department of Revenue.
(cc) Failure of the Department of Revenue to timely pay rebates as provided in this
Item shall entitle the taxpayer to interest, which shall begin to accrue six months after the
completed rebate request is received at the rate established pursuant to the provisions of R.S.
13:4202. Payments of interest authorized according to the provisions of this Section shall be
made from the current collections of taxes collected pursuant to Chapter 2, Chapter 2-A, or
Chapter 2-B of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, as amended.
(v) Requests for local sales and use tax rebates authorized pursuant to the provisions
of this Section and R.S. 51:2456(B) shall be processed in accordance with the provisions of
this Item. Within ninety days from the date that a properly completed rebate request
submitted by a taxpayer is received by the appropriate local taxing authority, the taxing
authority shall review the rebate request and issue a rebate check to the taxpayer for allowed
items and shall notify the taxpayer of any disallowed items. For purposes of this Item, a
properly completed rebate request shall mean a rebate request that includes the general
information required on the face of the request, is signed, and includes a copy of each invoice
and all required schedules. Within sixty days from receipt of the notification of disallowed
items, the taxpayer shall resubmit a properly completed rebate request for disallowed items
to the taxing authority for reconsideration. The time periods for reconsideration of
disallowed items in a rebate request shall be the same as the time periods for consideration
of the initial rebate request. Rebate requests may be submitted electronically with the
approval of the local taxing authority. Failure by a local taxing authority to timely process
and pay a local sales and use tax rebate in accordance with the provisions of this Item shall
entitle the taxpayer to interest on the amount of the allowed items contained in the properly
completed rebate request. Interest shall begin to accrue on the date the properly completed
rebate request or reconsideration of disallowed items in a properly completed rebate request
is received by the taxing authority at the rate established pursuant to the provisions of R.S.
13:4202.
(b) A refundable investment income tax credit equal to one and one-half percent of
the amount of qualified expenditures. For purposes of this Paragraph, the term "qualified
expenditures" shall mean amounts classified as capital expenditures for federal income tax
purposes plus exclusions from capitalization provided for in Internal Revenue Code Section
263(a)(1)(A) through (L), minus the capitalized cost of land, capitalized leases of land,
capitalized interest, capitalized costs of manufacturing machinery and equipment to the
extent that the capitalized manufacturing machinery and equipment costs are excluded from
sales and use tax pursuant to R.S. 47:301(3), and the capitalized cost for the purchase of an
existing building. When a taxpayer purchases an existing building and capital expenditures
are used to rehabilitate the building, the costs of the rehabilitation only shall be considered
qualified expenditures. Additionally, a taxpayer shall be allowed to increase their qualified
expenditures to the extent that a taxpayer's capitalized basis is properly reduced by claiming
a federal credit. A taxpayer earns the investment tax credit in the year in which the project
is placed in service, but the taxpayer may not claim the investment tax credit until Louisiana
Economic Development signs the project completion report or such other time as provided
for by rule or regulation. The project completion report for the refundable investment tax
credit shall adhere to the same requirements found in Subparagraph (a) for the sales and use
tax rebate.
(c)(i) For projects for which the advance notification is filed on or after April 1,
2016, the amount of the rebate of sales and use taxes and the investment income tax credit
granted pursuant to the provisions of this Paragraph shall not exceed one hundred thousand
dollars per net new job created under this Chapter.
(ii) A business shall not receive any sales and use tax rebate or refundable investment
income tax credit until it has provided all documentation, including filing the annual
certification report as required by rule, and has shown proof of the creation of the net new
jobs.
(iii) For purposes of determining the maximum rebate or income tax credit allowed,
each net new job shall only be counted once. The limitation provided for in this
Subparagraph shall only apply to the sales and use tax rebates and refundable investment
income tax credits granted to businesses participating in the Enterprise Zone Program.
(2)(a) Except as provided in Subparagraph (b) of this Paragraph, for a two thousand
five hundred dollar tax credit per net new employee as determined by the company's average
annual employment reported under the Louisiana Employment Security Law during the
taxable year for which credit is claimed. For projects for which the advance notification
form is filed on or after April 1, 2016, the amount of the credit provided for in this
Subparagraph shall be one thousand dollars per net new employee, unless either the net new
employee for which the credit is claimed was receiving Supplemental Nutrition Assistance
Program (SNAP), Women, Infants, and Children (WIC), Medicaid, unemployment benefits,
or any other benefits from a similar public assistance program, as provided for in rule by
Louisiana Economic Development, during the six-month period prior to employment or the
net new employee is hired by a participating business located in an enterprise zone. The
amount of the credit for each net new employee meeting these qualifications shall be three
thousand five hundred dollars. This tax credit may be applied to any state income tax
liability, but not liabilities for penalty or interest, due or outstanding at the time the credit is
generated. However, credits may be applied to a due or outstanding tax liability attributable
to tax years prior to the year in which the credit is generated only if the tax liability is the
result of an assessment, administrative, or judicial proceeding by the Department of Revenue
after an audit, provided that no further interest or penalty shall be accrued on such tax
liability after the credit is generated. If the entire credit cannot be used in the year claimed,
the remainder may be applied against the income tax for the succeeding ten taxable years or
until the entire credit is used, whichever occurs first. These credits shall also apply to those
tax liabilities, but not liabilities for penalty or interest, identified in tax years where existing
contracts generate the credit.
(b) In lieu of the tax credit provided in Subparagraph (a) of this Paragraph, for
aviation or aerospace industries as defined in North American Industry Classification System
(NAICS) Code 336411, 336412, 336413, and 332912, for a five thousand dollar tax credit
for each new job created. This tax credit may be applied to any state income tax liability
within a ten-year period from the date that the contract becomes effective or until the entire
credit is used, whichever occurs first.
(c) Until June 30, 2009, in lieu of the tax credit provided in Subparagraph (a) of this
Paragraph, for the motor vehicle parts manufacturing industry as defined in the 3363 NAICS
Code Title, for a five thousand dollar tax credit for each new job created. This tax credit may
be applied to any state income tax liability or any state franchise tax liability within a ten-year period from the date that the contract becomes effective or until the entire credit is used,
whichever occurs first. As used in this Subparagraph, the term "NAICS" means the North
American Industrial Classification System.
(d) Until June 30, 2012, in lieu of the tax credit provided in Subparagraph (a) of this
Paragraph, for the rubber manufacturing industry as defined by NAICS Code 326211, a five
thousand dollar tax credit for each new job created. This tax credit may be applied to any
state income tax liability or any state franchise tax liability within a ten-year period from the
date that the contract becomes effective or until the entire credit is used, whichever occurs
first.
(3) The tax credit provided in Paragraph (2) of this Subsection shall be applicable
as follows:
(a) For projects for which an advance notification was filed before April 1, 2016,
only to a position within the state that did not previously exist in the business enterprise and
that is filled by a person who is a citizen of the United States and who is domiciled in
Louisiana, or who is a citizen of the United States and becomes domiciled in Louisiana
within sixty days after his employment in such position, performing duties in connection with
the operation of the business enterprise as a regular, full-time employee.
(b) For projects for which an advance notification was filed on or after April 1, 2016,
only to a position within the state that is in excess of the median statewide number of
employees of the business, including affiliates, that did not previously exist in the business
enterprise prior to the contract effective date and that is filled by a person who is a citizen
of the United States and who is domiciled in Louisiana, or who is a citizen of the United
States and becomes domiciled in Louisiana within sixty days after his employment in such
position, performing duties in connection with the operation of the business enterprise as a
regular, full-time employee.
(c) The total number of credits allowed to a business enterprise for employees who
are citizens of the United States and who become domiciled in Louisiana within sixty days
after employment shall not exceed fifty percent of the total number of credits allowed to the
business enterprise under the contract.
B. The board may enter into the contracts provided in Subsection A of this Section
provided that:
(1) The business and its contractors give preference and priority to Louisiana
manufacturers and, in the absence of Louisiana manufacturers, to Louisiana suppliers,
contractors, and labor, except where not reasonably possible to do so without added expense,
substantial inconvenience, or sacrifice in operational efficiency.
(2)(a) The request for such a rebate of sales and use tax is accompanied by an
endorsement resolution approved by the governing body of the appropriate municipality,
parish, port district, industrial development board, or other political subdivision or the
written approval of the office of sheriff in the case of a law enforcement district, in whose
jurisdiction the establishment is to be located. The endorsement resolution or letter of
approval is to be submitted by the governing body or sheriff's office within ninety days of
receipt of notification that the department has received an advance notification to file an
application for benefits under this Chapter. The department shall notify the appropriate local
governing body or sheriff's office of receipt of the application by certified mail.
(b) If the governing body of the appropriate jurisdiction has not submitted an
endorsement resolution, written reasons for denial, or a written request for delay of
consideration of the application, the board may take unilateral action, for the rebate of sales
and use taxes imposed by the state only, in approving or denying the request.
(c) If there are no local sales and use taxes that can be rebated, as in the event that
all such taxes are dedicated, no endorsement resolution shall be required of a local governing
authority before the board considers its application for benefits under this Chapter.
(3)(a) The business certifies that at least fifty percent of its employees meet at least
one of the following qualifications:
(i) Are residents of either:
(aa) Any enterprise zone in Louisiana, for a business located in an urban enterprise
zone or a business not located in either an enterprise zone or an economic development zone.
(bb) The same parish as the location of the business, or any enterprise zone in
Louisiana, for a business located in a rural enterprise zone, an economic development zone,
or an enterprise zone in Calcasieu Parish.
(ii) Were receiving some form of public assistance during the six-month period prior
to employment.
(iii) Were considered unemployable by traditional standards, or lacking in basic
skills.
NOTE: Subparagraph (b) as amended by Acts 2015, No. 126, §1, eff. through June 30, 2018.
See Acts 2016, 1 st E.S., No. 28.
(b) In addition to the requirements of Subparagraph (a) of this Paragraph, eligibility
for a retail business which is assigned a North American Industry Classification Code of 44
or 45 and has more than one hundred employees nationwide including affiliates prior to the
contract effective date shall be limited to grocery stores and pharmacies located in an
enterprise zone, as such terms are defined by the department by rules promulgated in
accordance with the Administrative Procedure Act. Notwithstanding any other provision of
law to the contrary, a retail business which is assigned a North American Industry
Classification Code of 44, 45, or 722 and whose contract is not entered into before July 1,
2015, shall be ineligible to receive benefits pursuant to the provisions of this Section, unless
the related advance notification form was filed before July 1, 2015. If the related advance
notification form was filed before July 1, 2015, benefits are available provided the related
claim for benefits is filed on or after July 1, 2016.
(c)(i) Notwithstanding any other provision of law to the contrary, a business that is
assigned a North American Industry Classification Code of 5613 or 721, and whose advance
notification is not filed before April 1, 2016, shall be ineligible to receive benefits pursuant
to the provisions of this Section.
(ii) Notwithstanding the provisions of Item (i) of this Subparagraph, a retail business
assigned a North American Industry Classification Code of 721 and has no more than fifty
employees nationwide including affiliates prior to the contract effective date shall be eligible
to receive benefits pursuant to this Section if the retail business files or enters into an
advance notification on or after July 1, 2020, and before December 31, 2021. However, no
retail business shall be eligible to earn benefits pursuant to this Item after June 30, 2023.
(d) The certifications required by Subparagraph (a) of this Paragraph shall be updated
annually if the business is to continue receiving the benefits of this Chapter.
(e) In addition to the requirements of Subparagraph (a) of this Paragraph, a retail
business which is assigned a North American Industry Classification Code of 44, 45, or 722,
has no more than fifty employees nationwide including affiliates prior to the contract
effective date, and which files or enters into an advance notification on or after July 1, 2020,
and before December 31, 2021, shall be eligible to receive benefits pursuant to the provisions
of this Section. However, no retail business shall be eligible to earn benefits pursuant to this
Subparagraph after June 30, 2023.
(4)(a) The business makes its request for rebate of sales and use tax or the tax credit
either:
(i) Prior to beginning construction of its building, or any addition or improvement
thereon,
(ii) Prior to installation of the machinery or equipment to be used in the enterprise
zone, or
(iii) Prior to beginning use of customer-owned tooling used in a compression
molding process.
(b) At any time subsequent to the deadlines established in Items (i), (ii), and (iii) of
Subparagraph (a), if the board determines that the business was unable, due to good cause,
to file the request within the time frame provided, the board may consider a late request, but
the business shall have the burden to establish good cause.
(5)(a) Except as provided in Subparagraph (b) of this Paragraph, the business creates
either:
(i) A minimum of the lesser of five net new permanent jobs to be in place within the
first two years of the contract period, as determined by the company's average annual
employment reported under the Louisiana Employment Security Law.
(ii) The number of net new jobs equal to a minimum of ten percent of the existing
employees, minimum of one, within the first year of the contract period, as determined by
the company's average annual employment reported under the Louisiana Employment
Security Law.
(b) For purposes of Subparagraph (a) of this Paragraph, the methodology for
determining a company's average annual employment shall be established by department
rule.
(c) A business which has an estimated construction period for its building greater
than two years may, for good cause shown, obtain an extension of not more than two years
to comply with the requirements of Subparagraph (a) of this Paragraph.
(d) Provided the business entering the contract provided in Subsection A of this
Section is a nonprofit organization organized to finance the development and construction
of buildings and infrastructure to serve a public institution of higher education, the new
permanent jobs required in Subparagraph (B)(5)(a) of this Section may be created by the
public institution of higher education.
(e) The provisions of this Section shall be applicable to all contracts entered into
under the provisions of Subsection A of this Section after January 1, 2002.
(f) Due to the impacts of COVID-19 and hurricanes Laura and Delta, Louisiana
Economic Development shall provide an option to companies with an active agreement to
extend the time period for the creation of new jobs required in Subparagraph (a) of this
Paragraph for an additional twelve months. This option shall be available only to companies
that have an executed enterprise zone incentive contract with a due date impacted by
COVID-19 Emergency Proclamations, Hurricane Laura, or Hurricane Delta and that notify
the department of their preference in writing prior to the original certification due date, but
not later than December 31, 2021. Notification to the department shall be in a manner
consistent with the provisions of their existing contract.
(6) For purposes of R.S. 51:2456(B), a business shall be deemed to meet the
enterprise zone hiring requirements and all other limitations, procedures, and requirements
of this Section if the business meets the requirements of R.S. 51:2455(E)(1).
(7) For purposes of R.S. 51:3121(C)(4), a business shall be deemed to meet the
enterprise zone hiring requirements and all other limitations, procedures, and requirements
of this Section if the business creates a minimum of five new jobs in accordance with the
program contract.
C. A transit-oriented development shall be eligible for the contract provided for in
Subsection A of this Section only if all of the following conditions are met:
(1) Advance notification for the development is filed with the department after June
30, 2011, and before January 1, 2012.
(2) Construction of the development begins no later than one hundred eighty days
after the project beginning date stated on the advance notification.
(3) The development and the business applying for enterprise zone incentives meet
all other requirements of the Enterprise Zone Program.
D. Repealed by Acts 2007, No. 400, §2, eff. July 10, 2007.
E. The department, in cooperation with Louisiana Works, may enter into agreements
with employers located in either urban or rural enterprise zones or in economic development
zones under which the employers may receive Workforce Innovation and Opportunity Act
funds, to the extent that these funds are received from the federal government.
F. No governing authority of a political subdivision or sheriff's office shall charge
any fee or require any employment practice that conflicts with state or federal law as a
precondition to authorizing tax benefits under this Chapter. The governing authority of each
political subdivision or sheriff's office shall, after all requirements of this Chapter have been
met, promptly rebate any sales and use taxes to the entity entitled to such rebate.
G. The board, after consultation with the secretaries of Louisiana Economic
Development and the Department of Revenue, and with the approval of the governor, may
enter into agreements with employers located in either urban or rural enterprise zones or in
economic development zones under which employers may receive a two-year tax credit for
a total of two thousand five hundred dollars for each FITAP participant who is employed full
time for a period of not less than two years for compensation which will disqualify such
person from continued participation in the FITAP program. This tax credit may be applied
to any state income tax liability and shall be used for the taxable year in which the increase
in average annual employment occurred. However, an employee shall be limited to two
years participation under the program. No employer shall obtain a credit for more than ten
employees in the first year of participation in the program authorized by this Section.
Employers shall be eligible for tax credits under the program for ten years.
H. Repealed by Acts 2007, No. 400, §2, eff. July 10, 2007.
I. If the collecting agencies receive notice that the rebate or credit, or any part
thereof, has ceased by reason of a violation of the terms of the contract under which it was
granted, then the amount of the credit for the year in which the violation occurred and for
each year thereafter in which the violation is not remedied shall be considered a tax due as
of December thirty-first of the year in which the violation occurred, and for each year
thereafter in which a credit is used and the violation is not remedied, and it shall be collected
by the collecting agencies in the same manner and subject to the same provisions for the
collection of other tax debts.
J. For purposes of filing the application provided for in Paragraph (A)(1) of this
Section, the business filing the application, upon request, shall receive a thirty-day extension
of time in which to file its application, provided such request for extension is received by the
Department of Revenue prior to the expiration of such filing period. The Department of
Revenue is also authorized to grant the business an additional extension of time, not to
exceed sixty days, in which to file its application provided that the business shows reasonable
cause for granting such extension.
K.(1) In addition to the incentives provided for in Subsection A of this Section, an
essential critical infrastructure worker shall be eligible for a one-time hazard pay rebate based
upon the worker's adjusted gross income.
(2) For purposes of this Subsection the following words shall have the following
meanings unless the context clearly indicates otherwise:
(a) "Adjusted gross income" shall have the same meaning as used in R.S. 47:293.
(b) "Essential critical infrastructure worker" means a Louisiana resident individual
who meets all of the following eligibility criteria:
(i) The worker is determined to be an essential critical infrastructure worker as that
term is defined by the federal Cybersecurity & Infrastructure Security Agency in its
publication "Guidance on the Essential Critical Infrastructure Workforce: Ensuring
Community and National Resilience in COVID-19 Response Version 3.1".
(ii) The worker was employed in at least one of the following essential critical
infrastructure sector jobs on or after March 11, 2020:
(aa) Nurses, assistants, aides, medical residents, pharmacy staff, phlebotomists,
respiratory therapists, and workers providing direct patient care in inpatient and outpatient
dialysis facilities.
(bb) Housekeeping, laundry services, food services, and waste management
personnel in hospitals and healthcare facilities.
(cc) Long-term care facility personnel, outpatient care workers, home care workers,
personal assistance providers, home health providers, home delivered meal providers,
childcare service providers.
(dd) Emergency medical services (EMS) personnel, fire and rescue personnel, law
enforcement personnel, public health epidemiologists.
(ee) Bus drivers; retail fuel center personnel; sanitation personnel; residential,
commercial, and industrial solid waste and hazardous waste removal personnel; storage and
disposal personnel.
(ff) Grocery store, convenience store, and food assistance program personnel.
(gg) Mortuary service providers.
(hh) Veterinary service staff.
(iii) The worker was required to provide in-person services outside of the worker's
residence substantially dedicated to responding to or mitigating the COVID-19 public health
emergency for at least two hundred hours during the period from March 22, 2020, through
May 14, 2020.
(c) "One-time hazard pay rebate" means a two hundred fifty dollar rebate for an
essential critical infrastructure worker whose adjusted gross income is fifty thousand dollars
or less as reported on the worker's 2019 Louisiana individual income tax return. If the 2019
Louisiana individual income tax return has not been filed at the time of applying for the
rebate authorized in this Subsection, the 2018 Louisiana individual income tax return may
be used in lieu of the 2019 Louisiana individual income tax return.
(3)(a) An applicant applying for the rebate shall not be required to file an advance
notification and shall apply to the secretary of the Department of Revenue for the rebate in
a manner and on forms as prescribed by the secretary beginning on July 15, 2020, through
October 31, 2020. The secretary of the Department of Revenue may consult with the
secretary of Louisiana Works and the secretary of Louisiana Economic Development to
verify an applicant's eligibility for the one-time hazard pay rebate. Once the secretary of the
Department of Revenue has verified that an applicant is eligible for the one-time hazard pay
rebate, the secretary of the Department of Revenue shall certify a list of eligible applicants
and approved one-time hazard pay rebate amounts and shall submit the approved list to the
treasurer for payment. The treasurer shall make and credit rebate payments within ten days
of receiving the list of approved applicants from the secretary of the Department of Revenue.
Funding for the program provided for in this Subsection shall be comprised of twenty-five
million dollars from the Coronavirus Local Recovery Allocation Fund established in R.S.
39:100.43 and twenty-five million dollars from the Louisiana Main Street Recovery Fund
established in R.S. 39:100.44.
(b) The total amount of rebates issued pursuant to the provisions of this Subsection
shall not exceed fifty million dollars. However, the treasurer may pay additional rebates if
monies are made available for the payment of these rebates and the payment of additional
rebates is approved by the Joint Legislative Committee on the Budget.
(4) Any provisions of Subsections A through J of this Section deemed inconsistent
with the provisions of this Subsection shall be inapplicable to the one-time hazard pay rebate
for essential critical infrastructure workers.
(5) Notwithstanding any provision of law to the contrary, the one-time hazard pay
rebate provided for in this Subsection shall not be subject to seizure pursuant to R.S. 13:3881
except for seizure of spousal or child support payments.
(6) The secretary of the Department of Revenue may promulgate rules, including
emergency rules as deemed necessary by the secretary, in accordance with the Administrative
Procedure Act as are necessary to implement the provisions of this Subsection, including
rules related to the recapture of the one-time hazard rebate if an applicant is subsequently
determined to be ineligible for the rebate. The recapture of a rebate shall be an obligation
to be collected and accounted for in the same manner as if it were a tax due to the secretary
of the Department of Revenue.
L. The department shall not accept any advance notification on or after July 1, 2025.
NOTE: See Acts 2013, No. 423, §2, regarding applicability.
NOTE: See Acts 2018, 2 nd Ex. Sess., No. 11, §4.

Legislative History

Acts 1995, No. 194, §1, eff. June 14, 1995; Acts 1995, No. 581, §2, eff. June 18, 1995; Acts 1997, No. 624, §1; Acts 1997, No. 1155, §5; Acts 1997, No. 1172, §10, eff. June 30, 1997; Acts 1999, No. 386, §1; Acts 1999, No. 977, §1; Acts 2000, No. 46, §1, eff. July 1, 2000; Acts 2002, No. 36, §2, eff. June 25, 2002; Acts 2003, No. 1203, §1; Acts 2003, No. 1240, §1, eff. July 1, 2003; Acts 2005, No. 388, §1, eff. June 30, 2005; Acts 2005, No. 339, §1, eff. June 30, 2005; Acts 2005, No. 443, §1, eff. July 1, 2005; Acts 2006, No. 844, §1, eff. July 5, 2006; Acts 2007, No. 271, §1, eff. July 6, 2007; Acts 2007, No. 279, §1, eff. July 6, 2007; Acts 2007, No. 400, §§1, 2, eff. July 10, 2007; Acts 2008, No. 720, §§1, 2, eff. July 1, 2008; Acts 2008, No. 743, §7, eff. July 1, 2008; Acts 2011, No. 359, §1, eff. June 29, 2011; Acts 2013, No. 423, §1, eff. June 21, 2013; Acts 2015, No. 114, §1, eff. June 19, 2015; Acts 2015, No. 126, §1, eff. July 1, 2015; Acts 2015, No. 426, §6; Acts 2016, 1 st Ex. Sess., No. 18, §1, eff. March 10, 2016; Acts 2016, 1 st Ex. Sess., No. 28, §2, eff. April 1, 2016; Acts 2017, No. 206, §1, eff. June 14, 2017; Acts 2017, No. 386, §2, eff. June 23, 2017; Acts 2018, No. 11, §1, eff. June 12, 2018; Acts 2020, 1 st Ex. Sess., No. 12, §2, eff. July 13, 2020; Acts 2020, 1 st Ex. Sess., No. 28, §1, eff. July 1, 2020; Acts 2020, 2 nd Ex. Sess., No. 41, §1, eff. Oct. 28, 2020; Acts 2024, 3rd Ex. Sess., No. 5, §2, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 6, §2, eff. Jan. 1, 2026; Acts 2024, 3rd Ex. Sess., No. 11, §3, eff. Dec. 4, 2024.