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Printable Form 851 New Orleans Louisiana: What You Should Know
B)(1) or 1705.020(B)(1), 1705.023, 1705.028, 1705.025, or 1705.031. The following definitions apply to this section. (A) “Business” includes: An enterprise engaged in activities that result in the creation (or expansion) of employment, sales, or profits. (B) “Electing taxpayer” or “individual” means a taxpayer that is an individual, partnership, S corporation, trust, estate, or legal representative of another entity, who files a true copy of the Form W-2 that includes the information required under Section 6131(b) by the taxpayer's employee, independent contractor, domestic partner, or dependent who was required, or who may have required, to file an IRS Form 1099-MISC or Form W-2G for the calendar month in which the Form W-2 is signed or otherwise filed for the taxable year. (C) “Effective date” means the date on which an employer reports the wages of an employee to the IRS in accordance with Section 6131(c). (D) In the case of a partnership, S corporation, or trust, a “true copy” of the Form W-2 that includes the information required under Section 6131(b) by the partnership, S corporation, or trust is required only after the date any wages or profits of a partner, shareholder, or S corporation partner are reported to the IRS and before the partnership, trust, or estate reports such earnings in this state in accordance with section 6131(c). SECTION 6101. SHORT TITLES. SECTION 6102. REGULATED ACTIVITY. SECTION 6103. REGULATED FOREIGN ENTITY. SECTION 6104. REGULATED GOVERNMENTAL ENTITY. SECTION 6105. REGULATED INDIVIDUAL. SECTION 6106. REGULATED INDUSTRIAL ENTITY. SECTION 6107. REGULATED MANUFACTURING INDUSTRY. SECTION 6109. REGULATED OPERATING UNIT OR COMPANY. SECTION 6110. REGULATED FINANCIAL ASSETS.
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