Louisiana § RS 47:6116 - Rules and regulations
Full text of Louisiana Louisiana Civil Code § RS 47:6116 — Rules and regulations, with citation guidance and answers to common questions.
§ RS 47:6116. 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 this Chapter shall be subject to oversight by the Senate Committee on Health and Welfare and the House Committee on Health and Welfare in accordance with the Administrative Procedure Act.
Acts 2023, No. 437, §1.
NOTE: See Acts 2023, No. 437, regarding that the provisions of the Act apply to tax years beginning on or after Jan. 1, 2025.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:6116
What does Louisiana Civil Code § RS 47:6116 cover?
Section RS 47:6116 ("Rules and regulations") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:6116?
A common citation format is "Louisiana Civil Code § RS 47:6116" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:6116 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.