UPDATEOn January 20, 2023 the Louisiana Department of Revenue revised the proposed regulations.  The revisions modify the previous Notice of Intent to amend the regulations relating to the new automatic extension. The revisions to the proposed rule no longer contain language requiring the Secretary to grant a “reasonable” extension because the statutory

The inventory tax credit is the method used by Louisiana to reimburse taxpayers for the cost of the annual local property taxes paid on the value of inventories. Rather than providing an exemption from local property taxes on inventory, taxpayers pay the local property tax on the value of inventories and are reimbursed by means