Usufruct
R.S. 47:6103

Implementation ACTIVE

A.(1) The department, in consultation with the Department of Revenue, shall promulgate rules and regulations necessary for the purpose of developing and implementing the provisions of this Chapter in accordance with the provisions of the Administrative Procedure Act.

(2) Any promulgated rule which is first applicable to any calendar year shall be finally adopted prior to December first of the preceding calendar year.

B. Rules promulgated pursuant to the provisions of this Chapter shall be subject to oversight by the Senate Committee on Education, the House Committee on Education, the Senate Committee on Revenue and Fiscal Affairs, and the House Committee on Ways and Means. Each committee's oversight shall be in accordance with the Administrative Procedure Act.

Actions

JSON Markdown Source (legis.la.gov)

References

None.

Cited by

History

  • enactment Acts 2007, No. 394, §1, eff. July 10, 2007
  • amendment Acts 2013, No. 220, §21, eff. June 11, 2013
  • amendment Acts 2013, No. 406, §1, eff. July 1, 2013
  • amendment Acts 2018, No. 521, §1

Section navigation

Cite R.S. 47:6103

Bluebook
La. Rev. Stat. Ann. § 47:6103 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-6103
BibTeX
@misc{larevstat-47-6103,
  title        = {La. Rev. Stat. Ann. § 47:6103},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-6103},
  note         = {Snapshot 2026-05-22}
}