RS-BNA-DEC_12_04 Louisiana - Alternative Fuel Tax Credit
12/20/2012
- Content
- Final rule of the Department of Revenue, Policy Services Division, adopts regulations under 61 LAC I.1913 to provide guidance regarding the income tax credit for taxpayers who purchase qualified clean-burning motor vehicle fuel property. The rule addresses the documentation that is required to claim the credit and provides information necessary to determine that certain types of alternative fuel vehicles are not eligible under the provisions of the statute to be treated as ``qualified clean-burning motor vehicle fuel property'' because the vehicles have only a single fuel storage and delivery system and retain the capability to be propelled by petroleum gasoline or petroleum diesel. The rule is effective Dec. 20, 2012. Contact: Jason DeCuir; DOR; (225-219-2780)