Revenue Ruling 13-005 – Treatment of Tax Credits on Prescribed Periods

The Louisiana Department of Revenue has released Revenue Ruling 13-005: Treatment of Tax Credits on Prescribed Periods:

The purpose of this Revenue Ruling is to determine (1) whether tax credits claimed on prescribed periods are also prescribed and (2) whether federal return adjustments open prescribed periods for issues not related to the federal return adjustment.

Click here to read the full text of Revenue Ruling 13-005.

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