RIB 10-009: Transfer of Tax Credits Certified by Other State Agencies

Title 47 of the Louisiana Revised Statutes authorizes several tax credits which must be certified by a state agency other than the Department of Revenue. This type of credit includes, but is not limited to, the motion picture credit and the digital interactive media credit which are certified by the Louisiana Department of Economic Development and the historic rehabilitation credits which are certified by the Division of Historic Preservation within the Louisiana Department of Culture, Recreation and Tourism. In all of these credits, the Department of Revenue requires a copy of the certification of expenses by the agency in order to allow a taxpayer to claim the credits on a tax return.

Click here to read the full text of RIB 10-009.

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