Part IX. Liquefied Petroleum Gas

A. The Liquefied Petroleum Gas Commission hereby adopts the National Fuel Gas Code, 2009 edition. The National Fire Protection Association designation is NFPA 54-2009. The Liquefied Petroleum Gas Commission also adopts the Standard for the Storage and Handling of Liquefied Petroleum Gases, 2008 edition. The National Fire Protection Association designation is NFPA 58-2008.

B. - E.13.e. ...

AUTHORITY NOTE: Promulgated in accordance with R.S. 40:1846.

HISTORICAL NOTE: Promulgated by the Department of Public Safety, Liquefied Petroleum Gas Commission, LR 20:1404 (December 1974), amended LR 24:470 (March 1998), LR 25:1263 (July 1999), LR 25:2412 (December 1999), LR 27:2257 (December 2001), LR 31:2568 (October 2005), LR 37:

Family Impact Statement

1. The effect of these Rules on the stability of the family? These Rules should not have any affect on the stability of the family.

2. The effect of these Rules on the authority and rights of parents regarding the education and supervision of their children? These Rules should not have any affect on the authority and rights of parents regarding the education and supervision of their children.

3. The effect of these Rules on the functioning of the family? These Rules should not have any affect on the functioning of the family.

4. The effect of these Rules on family earnings and family budget? These Rules should not have any affect on family earnings and family budget.

5. The effect of these Rules on the behavior and personal responsibility of children? These Rules should not have any effect on the behavior and personal responsibility of children.

6. The effect of these Rules on the ability of the family or local government to perform the function as contained in the proposed Rules? These Rules should not have any effect on the ability of the family or local government to perform the function as contained in the proposed Rules.

Public Comments

Interested persons may submit written comments to Department of Public Safety, Office of Legal Affairs, c/o Paul Schexnayder, Post Office Box 66614, Baton Rouge, La. 70896. Written comments will be accepted through January 15, 2010.

John Alario

Executive Director

The proposed rule change will result in an increase in state expenditures totaling $148 for the purchase of new editions of the National Fire Protection Association code books. The rule regarding the storage and handling of liquefied petroleum gases is amended to reflect the updated standards adopted by the Liquefied Petroleum Gas Commission. The National Fuel Gas Code is amended to reflect the standards of the 2009 edition. The National Fire Protection Association (NFPA) designation 54-1996 is amended to 54-2009, and the NFPA designation 58-1995 is amended to 58-2008. The Standard for the Storage and Handling of Liquefied Petroleum Gases is amended to reflect the updated standards of the 2008 edition.

II. ESTIMATED EFFECT ON REVENUE COLLECTIONS OF STATE OR LOCAL GOVERNMENTAL UNITS (Summary)

There should be no effect on revenue collections as a result of this rule change.

III. ESTIMATED COSTS AND/OR ECONOMIC BENEFITS TO DIRECTLY AFFECTED PERSONS OR NONGOVERNMENTAL GROUPS (Summary)

The proposed rule change will require the purchase price of new sections of the NFPA code books by entities regulated by the Liquefied Petroleum Gas Commission at a cost of $148.

IV. ESTIMATED EFFECT ON COMPETITION AND EMPLOYMENT (Summary)

The proposed rule change should have no impact on competition and employment.

State Uniform Construction Code (LAC 55:VI.Chapter 3)

In accordance with the provisions of R.S. 40:1730.26, relative to the authority of the Louisiana State Uniform Construction Code Council (LSUCCC) to promulgate and enforce rules, the Office of State Fire Marshal hereby

proposes to adopt the following Rule regarding the establishment of minimum standards.

A. - A.1.a. …

i. repealed.

1.a.ii. - 7. …

AUTHORITY NOTE: Promulgated in accordance with R.S. 40:1730.22(C) and (D) and 40:1730.26(1).

HISTORICAL NOTE: Promulgated by the Department of Public Safety and Corrections, State Uniform Construction Code Council, LR 33:291 (February 2007), amended LR 34:93 (January 2008), LR 34: 883 (May 2008), LR 34:2205 (October 2008), LR 35:1904 (September 2009), LR 36:2574 (November 2010), LR 37:

The proposed Rule will not have any known or foreseeable impact on any family as defined by R.S. 49:972(D) or on family formation, stability and autonomy. Specifically there should be no known or foreseeable effect on:

1. the stability of the family;

2. the authority and rights of parents regarding the education and supervision of their children;

3. the functioning of the family;

4. family earnings and family budget;

5. the behavior and personal responsibility of the children.

Local governmental entities have the ability to perform the enforcement of the action proposed in accordance with R.S. 40:1730.23.

The impact of the proposed Rule on small businesses has been considered and it is estimated that the proposed action is not expected to have a significant adverse impact on small businesses as defined in the Regulatory Flexibility Act. The agency, consistent with health, safety, environmental and economic welfare factors has considered and, where possible, utilized regulatory methods in the drafting of the proposed Rule that will accomplish the objectives of applicable statutes while minimizing the adverse impact of the proposed Rule on small businesses.

All interested persons are invited to submit written comments on the proposed regulation. Such comments should be submitted no later than December 16, 2010, at 4:30 p.m. to Stephen A. Quidd, P.O. Box 66614, Baton Rouge, LA 70896. A public hearing is scheduled for December 20, 2010 at 10:00 a.m. at 8181 Independence Blvd., Baton Rouge, LA 70806. Please call in advance to confirm the time and place of meeting, as the meeting will be cancelled if the requisite number of comments is not received.

Undersecretary

The proposed rule changes are not anticipated to result in additional state or local government costs or savings. The Uniform Construction Code Council is proposing to repeal a rule that deletes provisions from the International Building Code Chapter 4, Section 403.5.5, Luminous Egress Path Markings. It was not the Council’s intention to delete this section.

II. ESTIMATED EFFECT ON REVENUE COLLECTIONS OF STATE OR LOCAL GOVERNMENTAL UNITS (Summary)

There is no anticipated impact on revenue collections of state or local governmental units as a result of this rule change.

III. ESTIMATED COSTS AND/OR ECONOMIC BENEFITS TO DIRECTLY AFFECTED PERSONS OR NONGOVERNMENTAL GROUPS (Summary)

The proposed changes will have no anticipated effect on costs and/or economic benefits to directly affected persons or nongovernmental groups. The rule being replaced was not implemented.

IV. ESTIMATED EFFECT ON COMPETITION AND EMPLOYMENT (Summary)

The proposed rule changes should not significantly affect competition or employment.

Electronic Filing Mandate for Reports and Returns related

Under authority of R.S. 47:1520 and 1511 and in accordance with provisions of the Administrative Procedure Act, R.S. 49:950 et seq., the Department of Revenue, Policy Services Division, proposes to adopt LAC 61:III.1527 to mandate the electronic filing of any report or return related to the Sports Facility Assistance Fund.

A. R.S. 47:1520(A)(1)(e) allows the secretary to require electronic filing of any return or report filed by a professional athletic team or a professional athlete which is required to be filed by the Department of Revenue for the administration of the Sports Facility Assistance Fund.

B. Effective for the 2011 tax year filings and all other tax years thereafter, all reports and returns filed by a professional athletic team or a professional athlete shall be filed electronically with the Department of Revenue using the electronic format provided by the department.

1. The returns and reports to be filed electronically include, but are not limited to, the following:

a. L-1 with the team roster attached;

b. L-3 reconciliation with attached, completed W-2s containing all federal information;

c. IT 540B-NRA for nonresident athletes; and

d. IT 540 for resident athletes.

2. The team rosters attached to the L-1 should include the following information:

a. team or franchise name;

b. team or franchise account number;

c. type of game or sporting event;

d. sporting game or event locations;

e. practice date if applicable;

f. sporting event or game date;

g. the names of each player and staff member who traveled to the sporting game or event in Louisiana;

h. the social security numbers of each player and staff member;

i. the addresses of each player and staff member;

j. the job description of each player and staff member;

k. the quarterly salary of each player and staff member;

l. total duty days as defined in LAC 61:I.1304(I)(2);

m. Louisiana duty days which includes days of all practices, meetings and games;

n. the Louisiana wages of each athlete and staff member;

o. the Louisiana withholding tax of each athlete and staff member; and

p. the total roster Louisiana withholding tax.

C. Failure to comply with this electronic filing requirement will result in the assessment of a penalty of $1,000 per failure.

D. If it is determined that the failure to comply is attributable, not to the negligence of the taxpayer, but to other causes set forth in written form and considered reasonable by the secretary, the secretary may remit or waive payment of the whole or any part of the penalty.

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1520 and 1511.

HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 37:

Family Impact Statement

The proposed adoption of LAC 61:III.1527 should not have any known or foreseeable impact on any family as defined by R.S. 49:972(D).

In accordance with R.S. 49:965.6, the Department of Revenue has conducted a regulatory flexibility analysis and found that the proposed adoption of this proposed Rule will have negligible impact on small businesses.

Any interested person may submit written data, views, arguments or comments regarding this proposed Rule to Shone Pierre, Assistant Secretary Office of Legal Affairs by mail to P.O. Box 44098, Baton Rouge, LA 70804-4098. All comments must be submitted no later than 4:30 p.m., Tuesday, January 25, 2011.

A public hearing will be held on Wednesday, January 26, 2011, at 10 a.m. in the River Room located on the seventh floor of the LaSalle Building, 617 North Third Street, Baton Rouge, LA 70802.

Secretary

There is no anticipated direct material effect on state or local governmental expenditures as a result of this measure. This proposed rule requires the electronic filing of every report or return that a professional athletic team or a professional athlete is required to file with the Department of Revenue including those required for the administration of the Sports Facility Assistance Fund per Act 503 of the 2010 Regular Session of the Legislature. According to the Department of Revenue, the forms required of professional athletic teams and nonresident athletes that provide information to ensure the proper deposits to the Sports Facility Assistance Fund are already available electronically and will require no additional resources to become operational.

II. ESTIMATED EFFECT ON REVENUE COLLECTIONS OF STATE OR LOCAL GOVERNMENTAL UNITS (Summary)

There is no anticipated direct material effect on governmental revenues as a result of this measure. It is expected that taxpayers are ultimately paying what is owed, regardless of the filing mechanism, and the correct amounts are being deposited to the Sports Facility Assistance Fund, although some improved compliance and accounting is possible. The proposed rule also sets a penalty of $1,000 per failure to follow the electronic filing mandate, but income to the state is not anticipated from this penalty as full compliance is expected. The Department reports that there has been confusion about the appropriate form that nonresident professional athletes must file resulting in additional processing and penalty collection workload. The Department expects this measure will help alleviate that confusion and reduce the effort required to process and account for the collections that must flow to the Sports Facility Assistance Fund which may also reduce the collection of penalties which become self generated revenue for the Department of Revenue. An exact amount of penalties related to nonresident athletes is not known but is expected to be minimal.

III. ESTIMATED COSTS AND/OR ECONOMIC BENEFITS TO DIRECTLY AFFECTED PERSONS OR NONGOVERNMENTAL GROUPS (Summary)

Every professional athletic team or professional athlete that participates in an athletic event in Louisiana would be affected by this proposed rule. Since all professional athletic teams and professional athletes should already be filing these returns and reports with the Department, any additional costs should be minimal. Professional athletic teams or professional athletes who chose not to follow the electronic filing mandate will be subject to the noncompliance penalty of $1,000 per failure to file electronically.

IV. ESTIMATED EFFECT ON COMPETITION AND EMPLOYMENT (Summary)

This proposed rule should not affect competition or employment.

New Markets Tax Credit (LAC 61:I.1911)

Under the authority of R.S. 47:6016, R.S. 47:287.785, and R.S. 47:1511 and in accordance with the provisions of the Administrative Procedure Act, R.S. 49:950 et seq., the Department of Revenue, Policy Services Division, proposes to adopt LAC 61.I.1911.

The purpose of this notice is to provide guidance and to detail the process of applying for, claiming and transferring the Louisiana new markets tax credit.

A. Application Process for New Markets Tax Credits

1. A taxpayer may apply for Louisiana new markets tax credits by submitting a new markets tax credit application to the Special Programs Division of the Louisiana Department of Revenue. The form R-10609 is available online on the department’s website. Applications for new markets tax credits will be processed in the order received.

2. If a taxpayer is entitled to the credit, a new market tax credit summary sheet will be issued to the taxpayer. The summary sheet will contain a tracking number.

3. The new market tax credit summary sheet will also contain a transfer section that must be updated each time the taxpayer transfers their credit. The taxpayer must send an updated new market tax credit summary sheet to notify the department of revenue of the sale within 30 days of the sale.

4. The taxpayer must attach the new market tax credit summary sheet to their income or franchise tax return to claim the credit.

B. Applying the New Markets Tax Credit

1. New markets tax credits earned by a taxpayer or received by a taxpayer by flow-through from a partnership or LLC may be applied as detailed in Revenue Ruling 08-011-A and as explained below.

a. Credits may be applied to the tax year in which the credit allowance date occurred.

b. Credits may not be applied to penalties and interest.

c. Prior year returns that include the credit allowance date may be amended to apply credits earned that year.

d. Credits may be applied against taxes paid in a prior year and the taxes paid may be refunded. However, the new markets tax credit is nonrefundable and credits in excess of the tax paid in a prior year can only be carried forward in accordance with R.S. 47:6016(D).

e. Credits from qualified equity investments made on or after April 1, 2008, cannot be claimed on any return or prior year return that was due before December 31, 2008.

d. Credits from qualified equity investments made on or after December 1, 2009 cannot be claimed on any return or prior year return that was due before December 31, 2010.

2. New markets tax credits transferred by sale to a taxpayer may be applied as detailed in Revenue Ruling 08-011-A and as explained below.

a. Credits may be applied to a prior year’s outstanding tax liability, including penalties and interest, as provided by R.S. 47:1675(H)(1)(c).

b. A taxpayer that purchases the credits may not amend their prior year returns to claim credits where no liability is currently outstanding and therefore trigger a refund.

c. Credits purchased from qualified equity investments made on or after April 1, 2008, cannot be claimed on any return or prior year return that was due before December 31, 2008.

d. Credits purchased from qualified equity investment made on or after December 1, 2009, cannot be claimed on any return or prior year return that was due before December 31, 2010.

C. Limitations on the New Markets Tax Credit

1. New markets tax credits earned from qualified equity investments issued prior to July 1, 2007, are subject to an annual $5,000,000 cap applicable to all new markets tax credits issued for that year by the department. Once the cap is reached, no other credits will be granted for that year.

2. New markets tax credits from qualified equity investments issued after July 1, 2007, but before April 1, 2008, are subject to a $50,000,000 cap on the entire new markets credit program.

3. New markets tax credits from qualified equity investments issued after April 1, 2008, shall be allowed as follows:

a. during the period beginning April 1, 2008, and ending December 31, 2008, $25,000,000;

b. during the period beginning January 1, 2009, and ending November 30, 2009, $12,500,000 plus any unissued credits from the prior period;

c. during the period beginning December 1, 2009 and ending December 31, 2010, $12,500,000 plus any unissued credits from the prior periods; and

d. during periods beginning January 1, 2011 and after, credits shall be limited to only unused credits from prior years.

D. Additional Requirements and Limitations for Credits

1. To be issued credits on qualified low-income investments that exceed seven million five hundred thousand dollars, the Department of Economic Development must certify that the qualified low-income investment was made to a business in a targeted industry. Request for new markets tax credits from qualified low-income investments exceeding seven million five hundred thousand dollars will be accepted by the department without certification from the Department of Economic Development if the taxpayer asserts in their application that certification has been requested. However, the new markets tax credit certification will not be issued to the taxpayer until the department receives the certification from the Department of Economic Development or the certification is not denied by the Department of Economic Development with 60 days of the request, whichever occurs first.

E. New Markets Tax Credits Transfer Process

1. Any new markets tax credits not previously claimed by a taxpayer against their income or franchise tax may be transferred or sold.

2. The original investor that is transferring credits must send an updated new market tax credit summary sheet within 30 days of the sale. The original investor should also include a new markets transfer form R-10613 with closing documents to the transferee. The new markets transfer form is available from the department’s website.

3. The transferee must submit the new markets transfer form with their income or franchise tax return to claim the credits.

4. Any transferor, other than the original investor, should use a new markets transfer form to transfer credits to another Louisiana taxpayer and send a copy of the form to the department within 30 days of the sale.

AUTHORITY NOTE: Promulgated in accordance with R.S.47:6016, R.S.47:287.785, and R.S.47:1511.

HISTORICAL NOTE: Promulgated by the Department of Revenue, LR 37:

The proposed adoption of LAC 61:III.1527 should not have any known or foreseeable impact on any family as defined by R.S. 49:972(D).

In accordance with R.S. 49:965.6, the Department of Revenue has conducted a regulatory flexibility analysis and found that the proposed adoption of this Rule will have negligible impact on small businesses.

Interested persons may submit written data, views, arguments, or comments regarding this proposed rule to Shone Pierre, Assistant Secretary Office of Legal Affairs by mail to P.O. Box 44098, Baton Rouge, LA 70804-4098 or by fax to (225) 219-2759. All comments must be received no later than 5 p.m., Wednesday, January 26, 2011.

A public hearing will be held on Thursday, January 27, 2010, at 1 p.m. in the River Room, on the seventh floor of the LaSalle Building, 617 North Third Street, Baton Rouge, LA 70802.

Secretary

The proposed adoption of LAC 61:I.1911 is intended to provide guidance and to detail the process of applying for, claiming and transferring the Louisiana New Markets Tax Credit. Act 4 of the 2008 2^nd Extraordinary Session amended R.S. 47:6016 to add an additional $50 million in aggregate tax credit over the life of the New Markets Tax Credit program, but restricted the amounts to the following each calendar year: $25 million through 2008, $12.5 million during 2009, and $12.5 million during 2010. Current law provides that credits issued can only be taken against tax liabilities in the following percentages over three years: 10% 1^st year, 10% 2^nd year, and 5% the 3^rd year. The proposed adoption of LAC 61:I.1911 will result in no implementation costs to state or local governmental units as any administrative expenses are already included in the Departmental budget.

II. ESTIMATED EFFECT ON REVENUE COLLECTIONS OF STATE OR LOCAL GOVERNMENTAL UNITS (Summary)

The New Market Tax Credit program is not currently issuing new credits but state revenue is still being impacted by the payout from credits already issued. This proposed rule is being published to clarify the process for future appropriations and satisfy the statutory requirements of Act 4 of the 2008 2^nd Extraordinary Session. Based on the fiscal note prepared for Act 4, state general fund revenues were expected to decline as a result of tax credits approximately by the following amounts: Fiscal Year 2010-11 ($15 million), Fiscal Year 2011-12 ($7.5 million), and Fiscal Year 2012-13 ($2.5 million). The fiscal note assumed that all credits were claimed and represented the maximum exposure to the state by allowing the program cap to be reached each year. Actual claims have validated these estimates, and the payout schedule is proceeding as expected, barring any unforeseen recaptures. There have been no additional funds appropriated to this program since Act 4 of the 2008 2^nd Extraordinary Session.

III. ESTIMATED COSTS AND/OR ECONOMIC BENEFITS TO DIRECTLY AFFECTED PERSONS OR NONGOVERNMENTAL GROUPS (Summary)

The New Markets Tax Credit program is intended to stimulate investment into urban and rural low-income areas to assist in financing community development projects, stimulate economic growth and create jobs. Companies choosing to operate in these areas in accordance with NMTC program requirements will receive a subsidy in the form of a tax credit.

IV. ESTIMATED EFFECT ON COMPETITION AND EMPLOYMENT (Summary)

This proposed rule may increase employment in the approved areas and will provide a competitive advantage to those obtaining the credits.

Oyster Lease Relocation (LAC 76:531)

The Wildlife and Fisheries Commission does hereby give notice of its intent to establish the following administrative rules for the efficient and effective relocation of oyster leases which were not renewed due to such leases being wholly contained within a public oyster seed ground. Authority to develop such rules for oyster lease relocation is vested in the Wildlife and Fisheries Commission by Act 265 of the 2010 Regular Legislative Session.

Title 76

WILDLIFE AND FISHERIES