The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Riley Boudreaux.
DIGEST
SB 280 Original 2015 Regular Session Chabert
Present law grants a refundable income and corporation franchise tax credit for property taxes paid
on vessels in Outer Continental Shelf Lands Act Waters.
Proposed law changes the time within which refunds must be issued from 90 days to 75 days.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:6006.1(C))