All prepaid gross receipts are QER of a DISC if it is reasonably expected at the time of the prepayment that throughout the term of the lease they would be QER if received not as a prepayment or If it is reasonably expected at the time of the prepayment that throughout the term of the lease they would not be QER if received not as a prepayment, then only those prepaid receipts, for the taxable years of the DISC for which they would be QER, are QER.
However, this takes a limited industrial view of strategy. An example is the success of low-cost budget airlines who despite having fewer planes than the major airlines, were able to achieve market share growth by offering cheap, no-frills services at prices much cheaper than those of the larger incumbents.
The election is still in effect even if the corporation fails, in intervening years, to meet the tests for qualification. B The provisions of this Section shall not apply to any department which is constitutionally created and headed by an officer who is elected by majority vote of the electorate of the state.
For purposes of this subparagraph, persons are affiliated persons with respect to each other where one of such persons has an ownership interest of more than five per cent, whether direct or indirect, in the other, or where an ownership interest of more than five per cent, whether direct or indirect, is held in each of such persons by another person or by a group of other persons who are affiliated persons with respect to each other.
The initial maximum amount remitted to the parish in which severance or production occurs shall not exceed eight hundred fifty thousand dollars. Earnings realized in each fiscal year on the investment of monies in the fund shall be deposited to the credit of the fund.
On other motor vehicles, the legislature shall impose an annual license tax based upon carrying capacity, horsepower, value, weight, or any of these. A cost leadership strategy may have the disadvantage of lower customer loyalty, as price-sensitive customers will switch once a lower-priced substitute is available.
Its membership and authority shall be determined by law. Amazon uses the same type of transactions and transaction processing that that many e-commerce companies use; it also uses the same base set of controls.
Of revenues received in each fiscal year by the state as a result of the production of or exploration for minerals, hereinafter referred to as mineral revenues from severance taxes, royalty payments, bonus payments, or rentals, and excluding such revenues received by the state as a result of grants or donations when the terms or conditions thereof require otherwise, the treasurer shall make the following allocations: These funds shall not be used for athletic purposes or programs.
C "Vendor" means the person providing the service or by whom the transfer effected or license given by a sale is or is to be made or given and, for sales described in division B 3 i of this section, the telecommunications service vendor that provides the nine hundred telephone service; if two or more persons are engaged in business at the same place of business under a single trade name in which all collections on account of sales by each are made, such persons shall constitute a single vendor.
The money credited to the Permanent Trust Fund pursuant to Paragraph A of this Section shall be permanently credited to the Permanent Trust Fund and shall be invested by the treasurer. The Board of Regents may allocate program funds to each public or independent institution of higher education on a one to one and one-half matching basis or one twenty thousand dollar state matching grant for each thirty thousand dollars raised specifically for the purposes of participation in the Higher Education Louisiana Partnership Program by the institutions of higher education from private sources.
Any such change in the expenditure limit shall be approved by passage of a specific legislative instrument which clearly states the intent to change the limit.
B Bond Security and Redemption Fund. Successful long term relationships with its members, partners and staff are paramount to the Club Leisure Group and new leisure products are continuously being developed to closely match emerging markets, the latest trends and the current economic climate.
The monies in the fund shall be invested by the treasurer in the manner provided by law. An "affiliated group" means two or more persons related in such a way that one person owns or controls the business operation of another member of the group.
The income earned by the DISC is, generally, taxable to the shareholder in the form of a deemed distribution and an actual distribution.
The full faith and credit of the state shall be pledged to the repayment of all bonds or other evidences of indebtedness issued by the state directly or through any state board, agency, or commission pursuant to the provisions of Paragraphs A and B hereof.
The term does not include such materials when they are or are to be incorporated into a drainage system appurtenant to a building or structure even if the building or structure is used or to be used in such production.
In such event, the following distributions and allocations of severance tax revenues and other revenues provided in this Subparagraph shall be effective and implemented for the fiscal year for which the official forecast was adopted, and each year thereafter.
Any such payments to the public retirement systems shall not be used, directly or indirectly, to fund cost-of-living increases for such systems. AA 1 "Telecommunications service" means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points.
Beginning with the fiscal year which begins July 1,the legislature shall appropriate funds sufficient to fully fund the cost of such state supplement to the salaries of full-time law enforcement and fire protection officers.
If a deficit exists in any fund at the end of a fiscal year, that deficit shall be eliminated no later than the end of the next fiscal year. For the purposes of this Subsubparagraph, an amount not to exceed one percent of the current fiscal year appropriation for expenditures required by Article VIII, Section 13 B of this constitution shall be available for expenditures for other purposes in the next fiscal year.
B The power to tax may not be exercised by any court in the state, either by ordering the levy of a tax, an increase in an existing tax, or the repeal of an existing tax exemption or by ordering the legislature or any municipal or parish governing authority or any other political subdivision or governmental entity to do so.
The DISC may attempt to treat certain debt as stock. This IC-DISC Audit Guide is intended to provide guidance to examiners who are auditing a Form IC-DISC and/or its related shareholder(s). Sales Managers are responsible for directing sales teams, creating and implementing sales strategies, and maximizing company revenues.
Other duties performed by these experienced professionals are reporting to senior management, solving customer complaints, and recruiting employees.
Apr 05, · This isn’t a new or small plan — it’s been AOL CEO Tim Armstrong’s vision for years now. (Armstrong was the head of Google ad sales for years before taking over AOL.). EPA's Superfund Site Information. Update, Oct. 24, The Contaminants search tab has been removed pending a data quality review.
We will make the functionality available again once the review is. In honor of National Recovery Month, Oregon State Hospital patients and staff participated in Hands Across the Bridge, an event that "spreads hope and shows people recovery is possible."Check out our Addictions and Behavioral Health Services page for resources and help.
Sec. e. Tax suspended for one week in August for sales of clothing or footwear of less than one hundred dollars. (a)(1) From the third Sunday in August until the Saturday next succeeding, inclusive, during the period beginning July 1,and ending June 30,the provisions of this chapter shall not apply to sales of any article of clothing or footwear intended to be worn on or.Operational feasibility of sales and inventory