SOUTHEASTERN SCENE

C,overtng the states of Alabama, Florlda. Georgla, Kentucky, loulstana, Mlssisslppl. North Carollna, South Carollna, Tenness@ and Wginia.

Louisiam Building Mdedd Deales Association is briefing its members on the way to obtain a Louisiana sales tax refund on bad debts.

Under state law, dealers are entitled to refunds of state sales taxes remitted on credit sales of movable property and sales of taxable services, when the debt amount becomes uncollectible and is first charged off on a federal income tax return. Refund claims which usually take one to two months after the request is received must be made within three years from the end of the year during which the federal income return is signed.

Information submitted should include the names of the debtors whose obligations were charged off, the uncollectible amounts, the non taxable portion of the debts written off, the taxable portion ofthe debt written off and the amount claimed. Information on the tar( period from which the tax originated, the dealer's assigned tax number and a copy of the federal tax retum showing the bad debt charged off must be included.

Applications for refunds should be sub-' mitted to the Louisiana Dept. of Revenue and Taxation, P.O. Box Z)1, Baton Rouge, I-a.708,2l. Barbara Ro€ at that office is available to .mswer questions.

LBMDA was one of the sponsors for the Louisiana Economic Summit conducted by the Louisiana Association of Business and Industry at the Bellemont Hotel, Baton Rouge, on Nov. 12.

Kentucky Lumber & Building Mslerid Ihalers Association is recommending that its members attend Kentucky small business seminars. lnformation on voluntary compliance with the stue labor laws, employee rights and responsibilities as well as the services offered to business and industry by the Kentucky labor Cabinet will be covered in the sessions. Workers'compen- sdion laws, Kentucky's occupationa safety an$ hcahh program and anplolmcat standards and mediation procedurc also will be discusscd.

Dces and loc*ions include Dec. 12, Conmuity C-ollcge, Som€rset; Dec. 13, S.C. Pridrard Community C-enter, Elizabchtown; Doc. 17, Ramada Inn, Bowling Green; Dcc. lE, Holiday Inn Balhoom, Madircnville; Doc. 19, ErecNriitrc Inn, Owensboro; Dec. Z), Hihon Inn, Lcxington.

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ton of Georglr rnd Abbmr in coopcration with the Western Wood Producis As. s(riation, Amaican Plfrwood Association and Southern Forest Products Assocbtion is offering r€tail€rs an opportunity to sponsor wood product serninan for their building and rernodeling contractor custotDcrs. lnstructors from WWPA, APA and SFPA are provided to cover the basic skills and information needed by the contracron. Each pcrson anending a serninar reccirres a manual.

\fnginb Buildng Itlelcrhl Ascodrtloo is offering two correspondence courses for employees of its members.

An architecturd drafting course teach€s the student how to draw a three bcdrmm house plan including the basement plan, wall section, floor plan, elwations, $air and kitchen daail. The €stimating coursc

I(/D HEM.FIR STUDS

I(D LODGEPOLE PINE STUDS

2x4ond 2x6 cAscADE STUDS, |N@RPIORATED, HC63, BOx 3oZ ChllOquln, q.97624 Gharles l(tchel, sales manager teaches basic piece by piece building material takeoff.

Ituck and traller shlpment<>vans and plggWack avallable. shlpplng locatlon: Lenz Sldlng, or. Southern Paclflc ancl Burllngton Northern.

Both courses contain l0 lessons. Satisfaction is guaranteed by the association.

Tennessee Building Material Association's general counsel Frank C. Gorell has been selected by Advantage Magazine of Tennessee as one of the top 25 attorneys in Nashville, according to Stan Owens, association executive vice president.

Gorell is a former state senator and lieutenant govemor as well as a member of the Tennessee Appellate Court Nominating Committee, the U.S. District Court Judicial Selection Committee and the American College of Trial Lawyers.

A graduate ofVanderbilt college and law school, he is a member of Bass, Berry & Sims.

Wood Products Week Awards

The more than 150 lumber related companies in Memphis, Tn., joined with the Lumbermen's Club of Memphis in emphasizing wood products and honoring industry members during the annual Wood Products Week observance.

Luther "Pup" Kerr Jr., Thompson-Kerr Lumber Co., was awarded the prestigious Wilson award for his achievements and efforts in behalf of the industry as well as participation in the Lumbermen's Club and community and civic affairs in Memphis. He is the l9th recipient of the award which was established in 1966 in honor of J.S. P. Wilson who devoted 62 years to the wood products industry. The presentation wasmade at the Logger's Breakfast, the traditional kick-off to Wood Products Week.

"Mary" Virginia Tully, daughter of John Tully, Anderson-Tully Lumber Co., and Mrs. Tully, was selected as Lumber's Lady Fair. She reigned over Wood Products Week, Oct. 27-Nov. 2, and will represent the lumber industry as an ambassador of goodwill throughout the coming year.

Sylvan awards presented annually to recognized builders and architects who have used wood in the highest standards of excellence were received by Brad Rainey Construction Co., Perkins Personalized Homes, Frank Ulhorn Garden Homes, Lewis Metts Construction Co., Allenby Green Condominiums, Henry Halle Construction Co., Metcalf Crump, Taylor and Crump Architects, Inc., Frank McGary and James H. Lindy, Lindy & Associates.