2021 Regular Session ENROLLED
SENATE BILL NO. 160
BY SENATOR ALLAIN AND REPRESENTATIVE BISHOP
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
1 AN ACT
2 To amend and reenact R.S. 47:103(A)(2)(a) and 201 and to enact R.S. 47:201.2,
3 287.614(C)(3), and 287.657, relative to partnership information returns and
4 partnership audit reporting requirements; to provide for the reporting of federal
5 partnership audit adjustments to the Department of Revenue; to provide definitions;
6 to provide for the reporting of state tax liabilities as a result of partnership audit
7 adjustments; to provide for methodology and procedures for calculating partnership
8 audit adjustments; to provide for estimated payments during the course of a federal
9 audit; to provide for the prescriptive period; to provide for effectiveness; and to
10 provide for related matters.
11 Be it enacted by the Legislature of Louisiana:
12 Section 1. R.S. 47:103(A)(2)(a) and 201 are hereby amended and reenacted and R.S.
13 47:201.2, 287.614(C)(3), and 287.657 are hereby enacted to read as follows:
14 §103. Time and place for filing returns; information concerning federal return
15 A. * * *
16 (2)(a) Partnership tax returns. Except as provided for in Subparagraph (b) of
17 this Paragraph, returns made by a partnership required to file a partnership return of
18 income made on the basis of the calendar year shall be made and filed with the
19 secretary at Baton Rouge, Louisiana, on or before the fifteenth day of April May,
20 following the close of the calendar year. Returns made by a partnership required to
21 file a partnership return of income made on the basis of a fiscal year shall be made
22 and filed with the secretary at Baton Rouge, Louisiana, on or before the fifteenth day
23 of the fourth fifth month following the close of the fiscal year.
24 * * *
25 §201. Partners, not partnership, subject to tax; partnership Partnership
ACT No. 287
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1 informational return of income required; limitations on partner tax
2 liability
3 A. Except as otherwise provided in R.S. 47:201.2, A partnership, as such,
4 a partnership shall not be subject to the income tax imposed by this Chapter, but
5 those partnerships having any member who is not an individual or who is not a
6 resident of Louisiana shall be required to file a partnership return of income a
7 partnership shall be required to file an annual informational partnership return
8 of income in accordance with R.S. 47:103(A)(2).
9 B. Persons carrying on business as partners shall be liable for income tax only
10 in their separate or individual capacities.
11 * * *
12 §201.2. Reporting adjustments to federal taxable income and federal
13 partnership audit adjustments
14 A. For purposes of this Section, the following words and phrases shall
15 have the following meanings:
16 (1) "Administrative adjustment request" means an administrative
17 adjustment request filed by a partnership pursuant to Section 6227 of the
18 Internal Revenue Code.
19 (2) "Audited partnership" means a partnership subject to a partnership
20 level audit resulting in a federal adjustment.
21 (3) "Corporate partner" means a partner that is subject to corporation
22 income tax pursuant to Part II-A of this Chapter.
23 (4) "Department" means the Department of Revenue.
24 (5) "Direct partner" means a partner that holds an interest directly in
25 a partnership or pass-through entity.
26 (6) "Exempt partner" means a partner that is otherwise exempt from
27 taxation under this Chapter that is subject to tax on unrelated business taxable
28 income.
29 (7) "Federal adjustment" means a change to an item or amount
30 determined under the Internal Revenue Code that is used by a taxpayer to
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1 compute Louisiana income tax due whether that change results from action by
2 the IRS, including a partnership level audit, or the filing of an amended federal
3 return, federal refund claim, or an administrative adjustment request by the
4 taxpayer. A federal adjustment is positive to the extent that it increases state
5 taxable income as determined under this Chapter and is negative to the extent
6 that it decreases state taxable income as determined under this Chapter.
7 (8) "Federal adjustments report" includes methods or forms required
8 and prescribed by the secretary for use by a taxpayer to report final federal
9 adjustments, including an amended Louisiana income tax return, information
10 return, or a uniform multistate report.
11 (9) "Federal partnership representative" means the person the
12 partnership designates for the taxable year as the partnership's representative
13 or the person the IRS has appointed to act as the federal partnership
14 representative pursuant to Section 6223(a) of the Internal Revenue Code.
15 (10) "Final determination date" means the following:
16 (a) Except as provided in Subparagraph (b) of this Paragraph, if the
17 federal adjustment arises from an IRS audit or other action by the IRS, the final
18 determination date is the first day on which no federal adjustments arising from
19 that audit or other action remain to be finally determined, whether by IRS
20 decision with respect to which all rights of appeal have been waived or
21 exhausted, by agreement, or, if appealed or contested, by a final decision with
22 respect to which all rights of appeal have been waived or exhausted. For
23 agreements required to be signed by the IRS and the taxpayer, the final
24 determination date is the date on which the last party signed the agreement.
25 (b) For federal adjustments arising from an IRS audit or other action by
26 the IRS, if the taxpayer filed as a member of a federal consolidated return or
27 combined Louisiana return as required by the secretary pursuant to R.S.
28 47:287.480(3), the final determination date means the first day on which no
29 related federal adjustments arising from that audit remain to be finally
30 determined, as described in Subparagraph (a) of this Paragraph, for the entire
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1 group.
2 (c) If the federal adjustment results from filing an amended federal
3 return, a federal refund claim, or an administrative adjustment request, or if
4 it is a federal adjustment reported on an amended federal return or other
5 similar report filed pursuant to Section 6225(c) of the Internal Revenue Code,
6 the final determination date means the day on which the amended return,
7 refund claim, administrative adjustment request, or other similar report was
8 filed.
9 (11) "Final federal adjustment" means a federal adjustment after the
10 final determination date for that federal adjustment has passed.
11 (12) "Indirect partner" means a partner in a partnership or
12 pass-through entity that itself holds an interest directly, or through another
13 indirect partner, in a partnership or pass-through entity.
14 (13) "Internal Revenue Code" means the Internal Revenue Code of 1986,
15 as amended, and applicable regulations as promulgated by the United States
16 Department of the Treasury.
17 (14) "IRS" means the Internal Revenue Service of the United States
18 Department of the Treasury.
19 (15) "Nonresident partner" means an individual, trust, or estate partner
20 that is not a resident partner.
21 (16) "Partner" means a person that holds an interest directly or
22 indirectly in a partnership or other pass-through entity.
23 (17) "Partnership" means an entity subject to taxation under Subchapter
24 K of the Internal Revenue Code.
25 (18) "Partnership level audit" means an examination by the IRS at the
26 partnership level pursuant to Subchapter C of Chapter 63 of Subtitle F of the
27 Internal Revenue Code, as enacted by the Bipartisan Budget Act of 2015, Public
28 Law 114-74, that results in federal adjustments.
29 (19) "Pass-through entity" means an entity, other than a partnership,
30 that is not subject to tax under this Chapter.
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1 (20) "Reallocation adjustment" means a federal adjustment resulting
2 from a partnership level audit or an administrative adjustment request that
3 changes the shares of one or more items of partnership income, gain, loss,
4 expense, or credit allocated to direct partners. A positive reallocation
5 adjustment means the portion of a reallocation adjustment that would increase
6 federal income for one or more direct partners, and a negative reallocation
7 adjustment means the portion of a reallocation adjustment that would decrease
8 federal income for one or more direct partners pursuant to Section 6225 of the
9 Internal Revenue Code.
10 (21) "Resident partner" means an individual, trust, or estate partner
11 that is a resident of Louisiana for the relevant tax period. For individuals, the
12 term "resident" has the same meaning as in R.S. 47:31. For trusts and estates,
13 the term "resident" has the same meaning as in R.S. 47:300.10.
14 (22) "Reviewed year" means the taxable year of a partnership that is
15 subject to a partnership level audit from which federal adjustments arise.
16 (23) "Secretary" means the secretary of the Department of Revenue.
17 (24) "Taxpayer" has the same meaning as in R.S. 47:2 and, unless the
18 context clearly indicates otherwise, includes a partnership subject to a
19 partnership level audit or a partnership that has made an administrative
20 adjustment request, as well as a tiered partner of that partnership.
21 (25) "Tiered partner" means any partner that is a partnership or
22 pass-through entity.
23 (26) "Unrelated business taxable income" has the same meaning as in
24 Section 512 of the Internal Revenue Code.
25 B. Reporting adjustments to federal taxable income, general rule.
26 Except in the case of final federal adjustments that are required to be
27 reported by a partnership and its partners using the procedures in Subsection
28 C of this Section, a taxpayer shall report and pay any Louisiana income tax due
29 with respect to final federal adjustments arising from an audit or other action
30 by the IRS or reported by the taxpayer on a timely filed amended federal
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1 income tax return, including a return or other similar report filed pursuant to
2 Section 6225(c)(2) of the Internal Revenue Code, or to a federal claim for refund
3 by filing a federal adjustments report with the secretary for the reviewed year
4 and, if applicable, paying the additional Louisiana income tax owed by the
5 taxpayer no later than one hundred eighty days after the final determination
6 date.
7 C. Reporting federal adjustments, partnership level audit and
8 administrative adjustment request. Except for negative federal adjustments
9 required under federal law or regulations to be taken into account by the
10 partnership in the partnership return for the adjustment or other year, and the
11 distributive share of adjustments that have been reported as required pursuant
12 to Subsection B of this Section, partnerships and partners shall report final
13 federal adjustments arising from a partnership level audit or an administrative
14 adjustment request and make payments as required pursuant to this
15 Subsection.
16 (1) State partnership representative.
17 (a) With respect to an action required or permitted to be taken by a
18 partnership under this Subsection or a proceeding under Chapters 17 or 18 of
19 this Subtitle with respect to that action, the state partnership representative for
20 the reviewed year shall have the sole authority to act on behalf of the
21 partnership, and the partnership's direct partners and indirect partners shall
22 be bound by those actions.
23 (b) The state partnership representative for the reviewed year is the
24 partnership's federal partnership representative unless the partnership
25 designates in writing another person as its state partnership representative.
26 (c) The secretary may establish reasonable qualifications for and
27 procedures for designating a person, other than the federal partnership
28 representative, to be the state partnership representative.
29 (2) Reporting and payment requirements for partnerships subject to a
30 final federal adjustment and their direct partners. Final federal adjustments
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1 subject to the requirements of this Subsection, except for those subject to a
2 properly made election under Paragraph (3) of this Subsection, shall be
3 reported as follows:
4 (a) No later than ninety days after the final determination date, the
5 partnership shall both:
6 (i) File a completed federal adjustments report, including information
7 as required by the secretary, with the department.
8 (ii) Notify each of its direct partners of their distributive share of the
9 final federal adjustments including information as required by the secretary.
10 (b) No later than one hundred eighty days after the final determination
11 date, each direct partner that is taxed under this Chapter shall both:
12 (i) File a federal adjustments report reporting their distributive share of
13 the adjustments reported to them under Item (a)(ii) of this Paragraph as
14 required under this Chapter.
15 (ii) Pay any additional amount of tax due as if final federal adjustments
16 had been properly reported, plus any penalty and interest due under Part IV
17 of Chapter 18 of this Subtitle, and less any credit for related amounts paid or
18 withheld and remitted on behalf of the direct partner by the partnership.
19 (3) Partnership election to pay on behalf of partners. Subject to the
20 limitations in Subparagraph (c) of this Paragraph, an audited partnership
21 making an election under this Paragraph shall:
22 (a) No later than ninety days after the final determination date, file a
23 completed federal adjustments report, including information as required by the
24 secretary, and notify the department that it is making the election under this
25 Paragraph.
26 (b) No later than one hundred eighty days after the final determination
27 date, pay an amount, determined as follows, in lieu of taxes owed by its direct
28 and indirect partners:
29 (i) Exclude from final federal adjustments the distributive share of these
30 adjustments reported to a direct exempt partner not subject to tax under R.S.
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1 47:287.501 with the exception of unrelated business taxable income.
2 (ii) For the total distributive shares of the remaining final federal
3 adjustments reported to direct corporate partners subject to tax under
4 Part II-A of this Chapter and to direct exempt partners subject to tax under this
5 Chapter on unrelated business taxable income, apportion and allocate the
6 adjustments as provided under Part II-A of this Chapter, and multiply the
7 resulting amount by the highest tax rate under R.S. 47:287.12.
8 (iii) For the total distributive shares of the remaining final federal
9 adjustments reported to nonresident direct partners subject to tax under Parts
10 III and VI of this Chapter, determine the amount of the adjustments which is
11 Louisiana source income under Subpart F of Part II of this Chapter, and
12 multiply the resulting amount by the highest tax rate under R.S. 47:32 for
13 individuals and R.S. 47:300.1 for trusts and estates.
14 (iv) For the total distributive shares of the remaining final federal
15 adjustments reported to tiered partners:
16 (aa) Determine the amount of the adjustments which is of a type that it
17 would be subject to sourcing to the state under Subpart F of Part II of this
18 Chapter and then determine the portion of this amount that would be sourced
19 to the state applying the provisions of this Section.
20 (bb) Determine the amount of the adjustments which is of a type that it
21 would not be subject to sourcing to Louisiana by a nonresident partner under
22 R.S. 47:290(B).
23 (cc) Determine the portion of the amount determined in Subclause (b)
24 that can be established, under regulation issued by the secretary, to be properly
25 allocable to nonresident indirect partners or other partners not subject to tax
26 on the adjustments; or that can be excluded under procedures for modified
27 reporting and payment method allowed under Paragraph (5) of this Subsection.
28 (v) Multiply the total of the amounts determined in Subparagraphs (a)
29 and (b) of this Paragraph reduced by the amount determined in Subparagraph
30 (c) of this Paragraph by the highest tax rate under R.S. 47:32 for individuals
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1 and R.S. 47:300.1 for trusts and estates.
2 (vi) For the total distributive shares of the remaining final federal
3 adjustments reported to resident direct partners subject to tax under Part III
4 and Part VI of this Chapter, multiply that amount by the highest tax rate under
5 R.S. 47:32 for individuals and R.S. 47:300.1 for trusts and estates.
6 (vii) Add the amounts determined in Items (ii), (iii), (v), and (vi) of this
7 Subparagraph, along with penalty and interest as provided in Part IV of
8 Chapter 18 of this Subtitle.
9 (c) Final federal adjustments subject to the election in this Paragraph
10 exclude both:
11 (i) The distributive share of final audit adjustments that under Subpart
12 D of Part 1 of this Chapter are required to be included in the unitary business
13 income of any direct or indirect corporate partner, provided that the audited
14 partnership can reasonably determine this.
15 (ii) Any final federal adjustments resulting from an administrative
16 adjustment request.
17 (d) An audited partnership not otherwise subject to any reporting or
18 payment obligation to Louisiana that makes an election under this Paragraph
19 consents to be subject to Louisiana laws related to reporting, assessment,
20 payment, and collection of Louisiana income tax calculated under this election.
21 (4) Tiered partners. The direct and indirect partners of an audited
22 partnership that are tiered partners, and all of the partners of those tiered
23 partners that are subject to tax under this Chapter, where applicable, are
24 subject to the reporting and payment requirements of Paragraph (2) of this
25 Subsection and the tiered partners are entitled to make the election provided in
26 Paragraphs (3) and (5) of this Subsection. The tiered partners or their partners
27 shall make required reports and payments no later than ninety days after the
28 time for filing and furnishing statements to tiered partners and their partners
29 as established under Section 6226 of the Internal Revenue Code and the
30 regulations thereunder. The secretary may promulgate rules and regulations to
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1 establish procedures and interim time periods for the reports and payments
2 required by tiered partners and their partners and for making the elections
3 under this Subsection.
4 (5) Modified reporting and payment method. Under procedures adopted
5 by and subject to the approval of the secretary, an audited partnership or tiered
6 partner may enter into an agreement with the department to utilize an
7 alternative reporting and payment method, including applicable time
8 requirements or any other provision of this Subsection, if the audited
9 partnership or tiered partner demonstrates that the requested method will
10 reasonably provide for the reporting and payment of taxes, penalties, and
11 interest due under the provisions of this Subsection, or if the audited
12 partnership or tiered partner can show that their direct partners have agreed
13 to allow a refund of the state income tax to be issued to the entity. Application
14 for approval of an alternative reporting and payment method shall be made by
15 the audited partnership or tiered partner within the time for election as
16 provided in Paragraphs (3) or (4) of this Subsection.
17 (6) Effect of election by an audited partnership or tiered partner and
18 payment of amount due.
19 (a) An election made pursuant to Paragraphs (3) or (5) of this Subsection
20 is irrevocable, unless the secretary in her discretion determines otherwise.
21 (b) If properly reported and paid by the audited partnership or tiered
22 partner, the amount determined in Subparagraph (3)(b) of this Subsection, or
23 similarly under an optional election under Paragraph (5) of this Subsection, will
24 be treated as paid in lieu of income taxes owed by its direct and indirect
25 partners, to the extent applicable, on the same final federal adjustments. The
26 direct partners or indirect partners may not take any deduction or credit for
27 this amount or claim a refund of the amount in this state. Nothing in this
28 Subparagraph shall preclude a direct resident partner from claiming a credit
29 against taxes paid to this state pursuant to the provisions of this Chapter for any
30 amounts paid by the audited partnership or tiered partner on the resident
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1 partner's behalf to another state in accordance with the provisions of R.S. 47:33.
2 (7) Failure of audited partnership or tiered partner to report or pay.
3 Nothing in this Subsection prevents the department from assessing direct
4 partners or indirect partners for taxes they owe, using the best information
5 available, if a partnership or tiered partner fails to timely make any report or
6 payment required by this Subsection for any reason.
7 D. De minimis exception. The secretary may promulgate rules and
8 regulations to establish a de minimis amount upon which a taxpayer shall not
9 be required to comply with Subsections B and C of this Section.
10 E. Prescriptive period for assessments of additional tax, interest, and
11 penalties arising from adjustments to federal taxable income. The department
12 shall assess additional tax, interest, and penalties arising from final federal
13 adjustments arising from an audit by the IRS, including a partnership level
14 audit, or reported by the taxpayer on an amended federal income tax return, or
15 as part of an administrative adjustment request by the following dates:
16 (1) Timely reported federal adjustments. If a taxpayer files with the
17 department a federal adjustments report or an amended Louisiana income tax
18 return as required within the period specified in Subsections B and C of this
19 Section, the department may assess any amounts, including in-lieu-of amounts,
20 taxes, interest, and penalties arising from those federal adjustments if the
21 department issues a notice of the assessment in accordance with R.S.
22 47:1561(A)(1) to the taxpayer on or before either of the following dates:
23 (a) The expiration of the prescriptive period specified in La. Const. Art.
24 VII, Sec. 16.
25 (b) The expiration of the one-year period following the date of filing with
26 the department of the federal adjustments report.
27 (2) Untimely reported federal adjustments. If the taxpayer fails to file the
28 federal adjustments report within the period specified in Subsections B or C, as
29 appropriate, or the federal adjustments report filed by the taxpayer omits final
30 federal adjustments or understates the correct amount of tax owed, the
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1 department may assess amounts or additional amounts including in-lieu-of
2 amounts, taxes, interest, and penalties arising from the final federal
3 adjustments, if it mails a notice of the assessment in accordance with R.S.
4 47:1561(A)(1) to the taxpayer by a date that is the latest of:
5 (a) The expiration of the prescriptive period specified in La. Const. Art.
6 VII, Sec. 16.
7 (b) The expiration of the one-year period following the date the federal
8 adjustments report was filed with the department.
9 (c) Absent fraud, the expiration of the six-year period following the final
10 determination date.
11 F. Estimated tax payments during the course of a federal audit. A
12 taxpayer may make estimated payments to the department, following the
13 process prescribed by the department, of the state tax expected to result from
14 a pending IRS audit prior to the due date of the federal adjustments report. The
15 estimated tax payments shall be credited against any tax liability ultimately
16 found to be due to the state attributable to the federal adjustments report and
17 shall limit the accrual of interest pursuant to R.S. 47:1601 on that amount. If
18 the estimated tax payments exceed the final state tax liability attributable to the
19 federal adjustments report the taxpayer is entitled to a refund, subject to the
20 credit and offset provisions of R.S. 47:1622, provided the taxpayer files a federal
21 adjustments report or claim for refund of an overpayment of tax pursuant to
22 R.S. 47:1621 no later than one year following the final determination date.
23 Interest pursuant to R.S. 47:1624 shall be computed and allowed only on
24 estimated tax payments beginning ninety days after the taxpayer files a federal
25 adjustments report or claim for refund of an overpayment of tax pursuant to
26 R.S. 47:1621.
27 G. Claims for refund of an overpayment of tax arising from final federal
28 adjustments made by the IRS or by an administrative adjustment request.
29 (1) Except for negative final federal adjustments required by federal law
30 or regulations to be taken into account by the partnership in the partnership
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1 return for the adjustment or other year, a taxpayer may file a claim for a
2 refund of tax arising from final federal adjustments on or before the later of:
3 (a) The expiration of the last day for filing a claim for refund of tax
4 pursuant to R.S. 47:1623, including any extensions under Subsection H of this
5 Section.
6 (b) One year from the date a federal adjustments report prescribed in
7 Subsections B or C of this Section, as applicable, was due to the department,
8 including any extensions pursuant to Subsection H of this Section. The federal
9 adjustments report shall serve as the means for the taxpayer, including a
10 partnership and its tiered partners, direct partners, and indirect partners, to
11 report additional tax due, report a claim for refund of tax, and make other
12 adjustments, including to its net operating losses, resulting from adjustments
13 to the taxpayer's federal taxable income.
14 (2) Any overpayment refunded to the partnership under Subsection C
15 of this Section is in lieu of any state income tax refund that would otherwise be
16 owed to the partners.
17 H. Scope of adjustments and extensions of time.
18 (1) Unless otherwise agreed in writing by the taxpayer and the secretary,
19 any adjustments by the department or by the taxpayer made after the
20 expiration of the prescriptive period provided in La. Const. Art. VII, Sec. 16 are
21 limited to changes to the taxpayer's tax liability arising from federal
22 adjustments.
23 (2) The time periods provided for in Subsections B and C of this Section
24 may be extended either:
25 (a) Automatically, upon written notice to the department, by sixty days
26 for an audited partnership or tiered partner that has ten thousand or more
27 direct partners.
28 (b) By written agreement between the taxpayer and the secretary.
29 (3) Any extension granted under this Subsection for filing the federal
30 adjustments report extends the last day prescribed by law for assessing any
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1 additional tax arising from the adjustments to federal taxable income and the
2 period for filing a claim for refund of taxes pursuant to R.S. 47:1623.
3 I. Nothing in this Section shall be interpreted or construed to alter or
4 limit the secretary's duty and authority to determine the correct amount of tax
5 pursuant to R.S. 47:1541 and the correct amount reportable pursuant to the
6 Internal Revenue Code for federal taxable income or federal adjusted gross
7 income purposes.
8 J. The department may provide by rule for similar procedures for audits
9 and investigations conducted pursuant to the secretary's authority under
10 Chapter 18 of this Subtitle.
11 * * *
12 §287.614. Time and place for filing returns; information concerning federal return;
13 extension of time to file
14 * * *
15 C. * * *
16 (3) Unless otherwise agreed in writing by the taxpayer and the secretary,
17 adjustments by the department or by the taxpayer after the expiration of the
18 applicable prescriptive period are limited to adjustments to the taxpayer's tax
19 liability arising from adjustments to the taxpayer's federal taxable income.
20 * * *
21 §287.657. Estimated tax payments during the course of a federal audit
22 A corporation may make estimated payments to the department,
23 following the process prescribed by the department, of the state tax expected to
24 result from a pending Internal Revenue Service audit prior to the due date of
25 the federal adjustments report. The estimated tax payments shall be credited
26 against any corporation income tax liability ultimately found to be due to the
27 state attributable to the federal adjustments report and shall limit the accrual
28 of interest pursuant to R.S. 47:1601 on that amount. If the estimated tax
29 payments exceed the final state tax liability attributable to the federal
30 adjustments report the taxpayer is entitled to a refund, subject to the credit and
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1 offset provisions of R.S. 47:1622, provided the taxpayer files a federal
2 adjustments report or claim for refund of an overpayment of tax pursuant to
3 R.S. 47:1621 no later than one year following the final determination date.
4 Interest pursuant to R.S. 47:1624 shall be computed and allowed only on
5 estimated tax payments beginning ninety days after the taxpayer files a federal
6 adjustments report or claim for refund of an overpayment of tax pursuant to
7 R.S. 47:1621.
8 Section 2. This Act shall become effective upon signature by the governor or, if not
9 signed by the governor, upon expiration of the time for bills to become law without signature
10 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
11 vetoed by the governor and subsequently approved by the legislature, this Act shall become
12 effective on the day following such approval.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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