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2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:60.1. Deductions from gross income; casualty losses by individuals

RS 47:60.1 - Deductions from gross income; casualty losses by individuals
Any resident of the area declared to be a disaster area by the President of the United States because of Hurricane Camille, which occurred on August 19, 1969, may deduct from his Louisiana net income for the year 1970 the amount of casualty loss, not otherwise covered by and satisfied by insurance payments, caused by Hurricane Camille and determined under R.S. 47:60 which exceeded the individual taxpayer's net income for 1969. If the amount of such loss as determined under R.S. 47:60 exceeded net income of the individual for 1969 and 1970 combined, the excess of such loss may be deducted in computing taxable net income for 1971.
The provisions of this section shall only apply to said casualty losses as prescribed above sustained by individual taxpayers, and shall in no case be applicable to such losses sustained by taxpayers of other classes.
The collector of revenue is authorized to prescribe rules, regulations and forms, if same are necessary, in order to facilitate the deductions herein authorized.
Added by Acts 1970, No. 593, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:61. Deductions from gross income; losses by corporations

RS 47:61 - Deductions from gross income; losses by corporations
In computing the net income of corporations, deductions shall be allowed for losses sustained during the taxable year and not compensated for by insurance or otherwise. The basis for determining the amount of deduction for such losses shall be the adjusted basis provided in R.S. 47:139 for determining the loss from the sale or other disposition of property.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:62. Deductions from gross income; business expenses

RS 47:62 - Deductions from gross income; business expenses
In computing net income, deductions shall be allowed for all ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; travelling expenses, including the entire amount expended for meals and lodging, while away from home in the pursuit of trade or business; and rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:63. Deductions from gross income; dividends received by corporations

RS 47:63 - Deductions from gross income; dividends received by corporations
In computing the net income of a corporation, deductions shall be allowed for the amount received as dividends from another corporation to the extent that such dividends have been earned within the State of Louisiana and the income from which paid has been taxed under this Chapter or under Act 21 of 1934, as amended.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:64. Deductions from gross income; pension trusts

RS 47:64 - Deductions from gross income; pension trusts
An employer establishing or maintaining a pension trust to provide for the payment of reasonable pensions to his employees, if such trust is exempt from tax under R.S. 47:185, relating to trusts created for the exclusive benefit of employees, shall be allowed as a deduction in addition to the contributions to such trust during the taxable year to cover the pension liability accruing during the year, allowed as a deduction under R.S. 47:62, a reasonable amount transferred or paid into such trust during the taxable year in excess of such contributions, but only if such amount (1) has not theretofore been allowed as a deduction, and (2) is not in excess of ten per centum of the cost which would be required to completely fund the service credits of all employees under the plan, computed in accordance with the rules and regulations of the collector; provided that amortization may be continued as to any payments previously made and remaining unamortized as of January 1, 1950. Whenever the limitation of clause (2) above applies, the excess of the amount paid over the ten per cent limitation shall be carried forward to subsequent years and treated as a payment during each succeeding year until it shall have been fully deducted under the ten per cent limitation hereinabove prescribed.
Amended by Acts 1950, No. 445, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:66. Deductions from gross income; depletion

RS 47:66 - Deductions from gross income; depletion
In computing net income in the case of mines, oil and gas wells, other natural deposits, and timber a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case, shall be allowed as a deduction; such reasonable allowances in all cases to be made under rules and regulations to be prescribed by the collector. In any case in which it is ascertained, as a result of operations or of development work, that the recoverable units are greater or less than the prior estimate thereof, then such prior estimate, but not the basis for depletion, shall be revised and the allowance under this Section for subsequent taxable years shall be based upon such revised estimate. In the case of leases the deductions shall be equitably apportioned between the lessor and lessee. In the case of property held by one person for life, with remainder to another person, the deduction shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust, the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions, on the basis of the trust income allocable to each.
The basis upon which depletion is to be allowed in respect of any property shall be as provided in R.S. 47:158.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:71. Limitations on deductions for losses from wagering and from wash sales

RS 47:71 - Limitations on deductions for losses from wagering and from wash sales
A. Wagering losses. Losses from wagering transactions shall be allowed as deductions only to the extent of gains from such transactions.
B. Loss on wash sales of stock or securities. For disallowance of loss deductions in the case of sales of stock or securities where within thirty days before or after the date of the sale the taxpayer has acquired substantially identical property, see R.S. 47:160.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:72. Limitations on deductions for capital losses

RS 47:72 - Limitations on deductions for capital losses
Losses from sales or exchanges of capital assets shall be allowed as deductions only to the extent of the gain from such sales or exchanges.
The term "capital assets" means all property of the taxpayer, whether or not connected with his trade or business, except stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business, or property, used in a trade or business, of a character which is subject to the allowance for depreciation provided in R.S. 47:65; and land used in a trade or business of the taxpayer.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:73. Items not deductible; family transactions

RS 47:73 - Items not deductible; family transactions
In computing net income, no deduction shall in any case be allowed in respect of losses from sales or exchanges of property, directly or indirectly, between members of a family or, except in the case of distributions in liquidation, between an individual and a corporation in which such individual owns, directly or indirectly, more than fifty per centum (50%) of the voting stock.
For the purpose of this Section an individual shall be considered as owning the stock owned, directly or indirectly, by his family; and the family of an individual shall include only his brothers and sisters, whether by whole or half blood, spouse, ancestors, and lineal descendants.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:74. Items not deductible; shrinkage in value of life or terminable interests

RS 47:74 - Items not deductible; shrinkage in value of life or terminable interests
Amounts paid under the laws of any state, territory, District of Columbia, possession of the United States, or a foreign country, as income to the holder of a life or terminable interest acquired by a gift, bequest, or inheritance shall not be reduced or diminished by any deduction for shrinkage, by whatever name called, in the value of such interest due to the lapse of time, nor by any deduction allowed by this Chapter, except the deductions provided for in R.S. 47:65 and 47:66, for the purpose of computing the net income of an estate or trust but not allowed under the laws of such state, territory, District of Columbia, possession of the United States, or foreign country, for the purpose of computing the income to which such holder is entitled.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:75. Items not deductible; unpaid expenses and interest

RS 47:75 - Items not deductible; unpaid expenses and interest
In computing net income, no deduction shall be allowed under R.S. 47:62, relating to expenses incurred, or under R.S. 47:54, relating to interest accrued:
(1) If such expenses or interest are not paid within the taxable year or within two and one-half months after the close thereof; and
(2) If, by reason of the method of accounting of the person to whom the payment is to be made, the amount thereof is not, unless paid, includable in the gross income of such person for the taxable year in which or with which the taxable year of the taxpayer ends; and
(3) If, at the close of the taxable year of the taxpayer or at any time within two and one-half months thereafter, the relationship between the taxpayer and the person to whom the payment is to be made is one of the following:
(a) between members of a family;
(b) between an individual and a corporation more than fifty per centum (50%) in value of the outstanding stock of which is owned directly or indirectly by or for such individual;
(c) between two corporations more than fifty per centum (50%) in value of the outstanding stock of each of which is owned directly or indirectly by or for the same individual;
(d) between a grantor and a fiduciary of any trust;
(e) between the fiduciary of a trust and the fiduciary of other trusts, if the same person is a grantor with respect to each trust;
(f) between a fiduciary of a trust and beneficiary of such trust.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:76. Items not deductible; amounts allocable to income not taxed

RS 47:76 - Items not deductible; amounts allocable to income not taxed
In computing net income no deduction shall in any case be allowed in respect of any amount otherwise allowable as a deduction which is allocable to income not subject to the tax imposed by this Chapter, and any amount otherwise allowable as a deduction which is allocable to income which, for any reason whatsoever, will not bear the tax imposed by this Chapter.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:77. Items not deductible; miscellaneous

RS 47:77 - Items not deductible; miscellaneous
Except as provided by R.S. 47:59.1, in computing net income, no deduction shall in any case be allowed in respect of:
(1) Personal, living, or family expenses;
(2) Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate, except as provided in R.S. 47:67;
(3) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made;
(4) Premiums paid on any life insurance policy covering the life of any officer or employee, or of any person financially interested in any trade or business, carried on by the taxpayer, when the taxpayer is directly or indirectly a beneficiary under such policy.
Amended by Acts 1954, No. 162, §2; Acts 1958, No. 169, §1; Acts 1994, No. 11, §1, eff. June 7, 1994.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:78. Items not deductible; construction and application of provisions

RS 47:78 - Items not deductible; construction and application of provisions
The provisions of the preceding Sections dealing with "items not deductible" shall be construed and applied as qualifications, restrictions, and limitations upon any and all provisions elsewhere in this Chapter allowing deductions.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:92. Period in which items of gross income are included

RS 47:92 - Period in which items of gross income are included
A. The amount of all items of gross income shall be included in the gross income for the taxable year in which received by the taxpayer unless, under methods of accounting permitted under R.S. 47:91, such amounts are to be properly accounted for as of a different period; provided that any refund of federal income and excess profits taxes shall be reported as income in the state return for the year for which such refund is made unless that year is prescribed, in which case such refund shall be reported as income in the state return for the year in which it is received, except that when the refund results from transactions or conditions which arose after the close of the year for which the refund is made, such refund shall be reported as income in the state return for the year in which arose the transactions or conditions causing the refund; and provided, further, that if any item of income has been reported in a return and has borne tax in full for a period in which it was not properly reportable, the taxpayer shall not be required to report the same item of income in a subsequent period in which it would otherwise be properly reportable, unless the collector shall have, prior to the running of prescription with respect to the first period, redetermined the tax liability for that period so as to eliminate the item of gross income improperly reported and shall have refunded or credited any resulting over-payment for that period.
B. The reporting of all refunds of federal income taxes received after December 31, 1949, shall be governed by the provisions of this Section as herein amended.
C. In the event of the death of a taxpayer, there shall be included in computing net income for the taxable period in which falls the date of his death, amounts accrued up to the date of his death, if not otherwise properly includable in respect of such period or a prior period.
Amended by Acts 1950, No. 445, §1; Acts 1970, No. 258, §3; Acts 1973, Ex.Sess., No. 8, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:93. Period for which deductions and credits shall be taken

RS 47:93 - Period for which deductions and credits shall be taken
A. Except as hereinafter provided in this Section, the deductions and credits provided for in this Chapter shall be taken for the taxable year in which "paid or accrued" or "paid or incurred," dependent upon the method of accounting upon the basis of which the net income is computed, unless in order to clearly reflect the income the deductions or credits should be taken as of a different period.
B. The proper year in which to claim deductions for federal income and excess profits taxes allowable under the provisions of R.S. 47:55 shall be determined as follows, regardless of the method of accounting regularly employed by the taxpayer:
(1) The amount of tax shown to be due upon the federal income tax return of the taxpayer, as filed, shall be allowed as a deduction in the state return for the same period as that for which such federal return is filed.
(2) Federal income and excess profits taxes paid after the filing of the federal return in addition to the amount disclosed to be due by the return as filed shall be allowed as a deduction in the state return for that period if it is not prescribed. If it is prescribed, the deduction for such additional taxes shall be allowed as a deduction in the state return for the period in which such additional tax is paid. This Subsection shall apply to all such payments after December 31, 1973.
C. If a deduction is claimed and allowed in any period, the same deduction cannot again be claimed in a subsequent period in which it otherwise would be properly deductible, unless the taxpayer, prior to the running of prescription with respect to the first period, shall have amended his return for that period so as to eliminate the deduction and shall have paid any additional tax which may be due as a result thereof, together with any interest and penalties that may be applicable thereto.
Amended by Acts 1970, No. 258, §4; Acts 1973, Ex.Sess., No. 8, §1; Acts 2016, 1st Ex. Sess., No. 30, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:94. Installment basis

RS 47:94 - Installment basis
A. Regular sales of personalty. Under regulations prescribed by the collector, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.
B. Sales of realty and casual sales of personalty. In the case of a casual sale or other casual disposition of personal property, other than property of a kind which would probably be included in the inventory of the taxpayer if on hand at the close of the taxable year, for a price exceeding one thousand dollars ($1,000.00), or of a sale or other disposition of real property, if in either case the initial payments do not exceed thirty per centum (30%) of the selling price, the income may, under regulations prescribed by the collector, be returned on the basis and in the manner above prescribed in this Section. As used in this Section, the term "initial payment" means the payments received in cash or property other than evidences of indebtedness of the purchaser during the taxable period in which the sale or other disposition is made.
C. Change from accrual to installment basis. If a taxpayer entitled to the benefits of Sub-section A of this Section elects for any taxable year to report his net income on the installment basis, then in computing his income for the year of change or any subsequent year, amounts actually received during any such year on account of sales or other dispositions of property made in any prior year shall not be excluded.
D. Gain or loss upon disposition of installment obligations. If an installment obligation is satisfied at other than its face value or distributed, transmitted, sold, or otherwise disposed of, gain or loss shall result to the extent of the difference between the basis of the obligation and
(1) In the case of satisfaction at other than face value or a sale or exchange, the amount realized, or
(2) In case of a distribution, transmission, or disposition otherwise than by sale or exchange, the fair market value of the obligation at the time of such distribution, transmission, or disposition. The basis of the obligation shall be the excess of the face value of the obligation over an amount equal to the income which would be returnable were the obligations satisfied in full. This Sub-section shall not apply to the transmission at death of installment obligations if there is filed with the collector, at such time as he may by regulations prescribe, a bond in such amount and with such securities as he may deem necessary, conditioned upon the return as income, by the person receiving any payment of such obligations, of the same proportion of such payment as would be returnable as income by the decedent if he had lived and had received such payment.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:95. Allocation of income and deductions and prevention of tax evasion

RS 47:95 - Allocation of income and deductions and prevention of tax evasion
A. If in any case of two or more organizations, trades, or businesses (whether or not incorporated, whether or not organized in the State of Louisiana, and whether or not affiliated) owned or controlled directly or indirectly by the same interests, the collector is authorized to distribute, apportion or allocate gross income or deductions between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any such organizations, trades or businesses.
B. When any corporation liable to taxation under this Chapter conducts its business in such a manner as either directly or indirectly to benefit the members or stockholders thereof or any person interested in such business, by selling its products or the goods or commodities in which it deals at less than the fair price which might be obtained therefor, or where a corporation, a substantial portion of whose capital stock is owned either directly or indirectly by another corporation, acquires and disposes of the products of the corporation so owning a substantial portion of its stock in such a manner as to create a loss or improper net income, the collector may determine the amount of taxable income of such corporation for the calendar year or the fiscal year, having due regard to the reasonable profits which, but for such arrangement or understanding, might or could have been obtained from dealing in such products, goods, or commodities.
C. For the purpose of this Section, whenever a corporation, which is required to file an income tax return, is affiliated with or related to any other corporation through stock ownership by the same interests or as parent or subsidiary corporations, or whose income is regulated through contract or other arrangement, the collector may require such consolidated statements as in his opinion are necessary in order to determine the taxable income received by any one of the affiliated or related corporations.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:96. Change of accounting period

RS 47:96 - Change of accounting period
If a taxpayer changes his accounting period from fiscal year to calendar year, from calendar year to fiscal year, or from one fiscal year to another, the net income shall, with the approval of the collector, be computed on the basis of such new accounting period, subject to the provision of R.S. 47:97.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:97. Returns for a period of less than twelve months

RS 47:97 - Returns for a period of less than twelve months
A. Change of accounting period. If a taxpayer, with the approval of the collector, changes the basis of computing net income from fiscal year to calendar year, a separate return shall be made for the period between the close of the last fiscal year for which return was made and the following December 31. If the change is from calendar year to fiscal year, a separate return shall be made for the period between the close of the last calendar year for which return was made and the date designated as the close of the fiscal year. If the change is from one fiscal year to another fiscal year, a separate return shall be made for the period between the close of the former fiscal year and the date designated as the close of the new fiscal year.
B. Income computed on basis of short period. Where a separate return is made under Sub-section A of this Section on account of a change in the accounting period, and in all other cases where a separate return is required or permitted, by regulations prescribed by the collector, to be made for a fractional part of a year, then the income shall be computed on the basis of the period for which separate return is made.
C. Income placed on annual basis. If a separate return is made under Sub-section A of this Section on account of a change in the accounting period, the net income, computed on the basis of the period for which separate return is made, shall be placed on an annual basis by multiplying the amount thereof by twelve and dividing by the number of months included in the period for which the separate return is made. The tax shall be such part of the tax computed on such annual basis as the number of months in such period is of twelve months.
D. Reduction of credits against net income. In the case of a return made for a fractional part of a year, except a return made under Sub-section A of this Section on account of a change in the accounting period, the personal exemption and credit for dependents shall be reduced respectively to amounts which bear the same ratio to the full credits provided as the number of months in the period for which return is made bears to twelve months.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:98. Definitions

RS 47:98 - Definitions
When used in this Chapter:
(1) "Taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the net income is computed under this Chapter. "Taxable year" includes, in the case of a return made for a fractional part of a year under the provisions of this Chapter or under regulations prescribed by the collector, the period for which return is made. The first tax as levied in this Chapter shall be for taxable years beginning after December 31, 1949, and shall be due in each case on the day next following the last day of each taxable year; and such tax shall be due annually thereafter, computed in each instance upon the net income of the calendar or fiscal year ended last preceding the date when the tax is due according to this Section. Due return and payment thereof shall be made as is elsewhere provided in this Chapter.
(2) "Fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. However, no fiscal year will be recognized unless, before its close, it was definitely established as an accounting period by the taxpayer, and the books of such taxpayer were kept in accordance therewith; and no accounting period shall be changed without the approval of the collector.
(3) "Paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under this Chapter.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:102. Corporation returns

RS 47:102 - Corporation returns
Every corporation subject to taxation under this Chapter shall make a return, stating, specifically, the items of its gross income and the deductions and credits allowed under this Chapter. The return shall contain or be verified by a written declaration by the president, vice president, treasurer, assistant treasurer, chief accounting officer, or any other officer duly authorized so to act, that it is made under the penalties imposed for filing false reports. The return shall state specifically the items of the corporation's gross income and the deductions and credits allowed under this Chapter, and the return is to be prepared in accordance with regulations as prescribed by the collector. In cases where receivers, trustees in bankruptcy, or assignees are operating the property or business of corporations, such receivers, trustees, or assignees shall make returns for such corporations in the same manner and form as corporations are required to make returns. Any tax due on the basis of such returns made by receivers, trustees, or assignees shall be collected in the same manner as if collected from the corporations of whose business or property they have custody and control.
Amended by Acts 1950, No. 445, §1; Acts 1977, No. 329, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:104. Taxpayer to keep records, etc.

RS 47:104 - Taxpayer to keep records, etc.
Every person liable to any tax imposed by this chapter or for collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the collector may from time to time prescribe.
Whenever, in the judgment of the collector necessary, he may require any person, by notice served upon him to make a return, render under oath such statements, or keep such records, as the collector deems sufficient to show whether or not such person is liable to a tax under this Chapter.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:107. Failure to file; penalty

RS 47:107 - Failure to file; penalty
The intentional failure to file a return with the secretary of the Department of Revenue in accordance with the requirements of this Subpart and within the time periods specified in R.S. 47:103 shall be punished by a fine of not more than five hundred dollars or by imprisonment for not more than six months, unless approval for a delay in filing is authorized by the secretary of the Department of Revenue in writing and in addition, the penalties set forth in R.S. 47:1602 shall be invoked. The penalties outlined in this Subpart shall not be applicable if said return is filed within ninety days of the final date for filing as provided in R.S. 47:103.
Added by Acts 1970, No. 454, §1. Amended by Acts 1977, No. 527, §1; Acts 1997, No. 658, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:112.1. Agreements for withholding with United States government

RS 47:112.1 - Agreements for withholding with United States government
The secretary of the Department of Revenue is hereby authorized to enter into an agreement on behalf of the state of Louisiana pursuant to Title 10 United States Code, Section 1045, providing for the withholding of estimated state income tax from monthly retired or retainer pay of any member or former member of the United States Armed Forces.
Acts 1986, No. 793, §1; Acts 1997, No. 658, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:112.2. Mobile workforce employer exemption from withholding and reporting requirement

RS 47:112.2 - Mobile workforce employer exemption from withholding and reporting requirement
A. Beginning January 1, 2022, except as otherwise provided in this Section, an employer is not required to withhold taxes under R.S. 47:112 on wages that are paid to an employee described in R.S. 47:248. If, during the calendar year, the number of days an employee spends performing employment duties for the employer and any entity related to the employer in this state exceeds the twenty-five-day threshold described in R.S. 47:248(B)(1)(a), an employer shall withhold and remit tax to this state for every day in that calendar year, including the first twenty-five days during which the employee performed employment duties in this state.
B. The Department of Revenue shall not require the payment of any penalties or interest otherwise applicable for failing to deduct and withhold income taxes as required under this Subpart if, when determining whether withholding was required, the employer met either of the following conditions:
(1) The employer at its sole discretion maintained a time and attendance system specifically designed to allocate employee wages for income tax purposes among all taxing jurisdictions in which the employee performs employment duties for the employer, and the employer relied on data from that system.
(2) The employer did not maintain a time and attendance system, and the employer relied on either:
(a) Its own records, maintained in the regular course of business, of the employee's location.
(b) The employee's reasonable determination of the time the employee expected to spend performing employment duties in this state provided the employer did not have actual knowledge of fraud on the part of the employee in making the determination and provided that the employer and the employee did not collude to evade taxation in making the determination.
C. For purposes of this Section, an employee shall be considered present and performing employment duties within this state for a day if the employee performs more of the employee's employment duties in this state than in any other state during that day. Any portion of the day during which the employee is in transit shall not be considered in determining the location of an employee's performance of employment duties.
Acts 2021, No. 383, §1, eff. June 16, 2021.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:113. Liability of employer

RS 47:113 - Liability of employer
An employer shall be liable for the payment to the collector of the amounts required to be withheld under R.S. 47:112, and an employer who has withheld and paid such amounts to the collector shall not otherwise be liable to any person for the amounts of any such payments. Any sums withheld in accordance with the provisions of this Sub-part shall be deemed to be held in trust for the collector.
Upon failure of an employer to pay as provided in R.S. 47:114 any amounts withheld or required to be withheld under this Chapter, he shall become personally liable for any such tax. The tax, interest, penalties, and attorney fees shall be payable as provided generally in the Subtitle, and the amount thereof may be determined, computed and collected by any method generally provided for in this Subtitle.
Added by Acts 1960, No. 342, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:114.1. Annual information return of service recipient

RS 47:114.1 - Annual information return of service recipient
A. Beginning January 1, 2022, any service recipient who makes or is required to make a return to the Internal Revenue Service, in accordance with Section 6041A(a) of the Internal Revenue Code and treasury regulations adopted thereunder and other administrative guidance issued by the Internal Revenue Service, including the instructions to Internal Revenue Service Form 1099-NEC or successor form, relating to payments made to a service provider as remuneration for services provided in this state, shall file a copy of the return with the secretary as provided for in this Section.
B.(1) The return copy shall be filed with the secretary on or before the 28th day of February of each year for the preceding calendar year. The first report shall be filed on or before February 28, 2022, for remunerations made during calendar year 2021.
(2) Upon receipt of a written request from a service recipient in the manner prescribed by the secretary, the secretary may grant a reasonable extension of time, not exceeding thirty days, for filing the annual report.
(3) The secretary may waive the annual reporting requirement upon a showing by the service recipient that the requirement creates an undue hardship. A request for waiver shall be submitted to the secretary in the manner prescribed by the secretary.
C. The secretary may promulgate rules and regulations in accordance with the Administrative Procedure Act to implement the provisions of this Section.
Acts 2021, No. 285, §2, eff. July 1, 2021.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:117. Time for filing declarations of estimated income tax by individuals

RS 47:117 - Time for filing declarations of estimated income tax by individuals
A. Individuals other than farmers. Declarations of estimated tax required by R.S. 47:116 from individuals not regarded as farmers for the purpose of that section shall be filed on or before April 15 of the taxable year, except that if the requirements of R.S. 47:116 are first met
(1) After April 1 and before June 2 of the taxable year, the declaration shall be filed on or before June 15 of the taxable year, or
(2) After June 1 and before September 2 of the taxable year, the declaration shall be filed on or before September 15 of the taxable year, or
(3) After September 1 of the taxable year, the declaration shall be filed on or before January 15 of the succeeding taxable year.
B. Farmers. Declarations of estimated tax required by R.S. 47:116 from individuals whose estimated gross income from farming (including oyster farming) for the taxable year is at least two-thirds of the total estimated gross income from all sources for the taxable year may be filed in lieu of the time prescribed in Subsection A at any time on or before January 15 of the succeeding taxable year.
C. Amendment. An amendment of a declaration may be filed in any interval between installment dates prescribed for that taxable year, but only one amendment may be filed in each such interval.
D. Short taxable years. The application of this Sub-part to taxable years of less than 12 months shall be in accordance with regulations prescribed by the collector.
E. Fiscal years. In the application of this Sub-part to the case of a taxable year beginning on any date other than January 1, there shall be substituted for the months specified in this Sub-part the months which correspond thereto.
Added by Acts 1960, No. 342, §1. Amended by Acts 1964, No. 106, §1; Acts 1971, No. 11, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:117.1. Payment of installments of estimated income tax by individuals

RS 47:117.1 - Payment of installments of estimated income tax by individuals
A. General rule. The amount of estimated income tax (as defined in R.S. 47:116(C)) with respect to which a declaration is required under R.S. 47:116 shall be paid as follows:
(1) If the declaration is filed on or before April 15 of the taxable year, the estimated tax shall be paid in four equal installments. The first installment shall be paid at the time of the filing of the declaration, the second and third on or before June 15 and September 15, respectively, of the taxable year, and the fourth on January 15 of the succeeding taxable year.
(2) If the declaration is filed after April 15 and not after June 15 of the taxable year, the estimated tax shall be paid in three equal installments. The first installment shall be paid at the time of the filing of the declaration, the second on September 15 of the taxable year, and the third on January 15 of the succeeding taxable year.
(3) If the declaration is filed after June 15 and not after September 15 of the taxable year, the estimated tax shall be paid in two equal installments. The first installment shall be paid at the time of the filing of the declaration, and the second on January 15 of the succeeding taxable year.
(4) If the declaration is filed after September 15 of the taxable year, the estimated tax shall be paid in full at the time of the filing of the declaration.
(5) If the declaration is filed after the time prescribed in R.S. 47:117 all installments of estimated tax which would have been payable under Subparagraphs (1), (2), (3) and (4) had the declaration been timely filed shall be paid at the time of filing.
B. Farmers or fishermen. If an individual referred to in R.S. 47:117(B) (relating to income from farming) makes a declaration of estimated tax after September 15 of the taxable year and on or before January 15 of the succeeding taxable year, the estimated tax shall be paid in full at the time of the filing of the declaration.
C. Amendments of declaration. If any amendment of a declaration is filed, the remaining estimated tax, if any, shall be paid in equal amounts on the remaining installment due dates, provided that, if any amendment is made after September 15 of the taxable year, any increase in the estimated tax by reason thereof shall be paid at the time of making such amendment.
D. Application of short taxable years. The application of this section to taxable years of less than 12 months shall be in accordance with regulations prescribed by the collector.
E. Fiscal years. An individual on the fiscal year basis must pay estimated tax on the 15th day of the 4th month, the 15th day of the 6th month, the 15th day of the 9th month of the taxable year and the 15th day of the first month of the succeeding taxable year.
F. Installments paid in advance. At the election of the individual, any installment of the estimated tax may be paid prior to the date prescribed for its payment.
Added by Acts 1964, No. 235, §1. Amended by Acts 1971, No. 11, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:119. Criminal penalties

RS 47:119 - Criminal penalties
A. Fraudulent statement or failure to make statement to employees. Any person required under the provisions of Section 112(L) to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under Section 112(L), or regulations prescribed thereunder, shall, for each such offense, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
B. Fraudulent withholding exemption certificate or failure to supply information. Any individual required to supply information to his employer under Section 112G, who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under Section 112(G), shall, upon conviction thereof, be fined not more than $500, or imprisoned not more than one year, or both.
Added by Acts 1960, No. 342, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.3. Refunds and credits

RS 47:120.3 - Refunds and credits
A. An overpayment shall bear no interest if credit is given therefor. Amounts actually refunded as overpayments shall bear interest at the rate established pursuant to R.S. 13:4202 per year computed from ninety days after the filing date of the return showing the overpayment or from the due date of such return, whichever is later.
B. The secretary may net any overpayments against the corporation franchise taxes for the purpose of determining the interest due under the provisions of R.S. 47:1601.
Added by Acts 1976, No. 94, §1, eff. Jan. 1, 1977. Amended by Acts 1982, No. 853, §1, eff. Oct. 1, 1982; Acts 1985, No. 106, §1, eff. June 29, 1985; Acts 1988, 1st Ex. Sess., No. 4, §1, eff. Mar. 28, 1988.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.21. Income tax checkoff; donation for Wildlife Habitat and Natural Heritage Trust

RS 47:120.21 - Income tax checkoff; donation for Wildlife Habitat and Natural Heritage Trust
A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Wildlife Habitat and Natural Heritage Trust, as provided for by R.S. 56:1921 through 1925, in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made on the income tax return form as prescribed by the secretary of the Department of Revenue. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.
B. Upon receipt of any taxpayer's current year income tax return upon which the designation of a donation has been made, the secretary shall enter in a central record the amount of the donation and the name of the donor. The secretary shall forward such amounts directly to the Department of Wildlife and Fisheries for deposit in the Wildlife Habitat and Natural Heritage Trust. Donations so received shall be used solely for the purpose provided for in R.S. 56:1921 through 1925.
Acts 1989, No. 645, §1, eff. July 6, 1989; Acts 1997, No. 658, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.25. Legislative purpose

RS 47:120.25 - Legislative purpose
The legislature hereby finds and declares that the senior citizens of the state of Louisiana have made and continue to make a lasting contribution to the personal and material resources of the state through sharing their wisdom, energy, and talent and that it is in the public interest for the state to assist in supporting programs for senior citizens that aid in improving their quality of life.
Acts 1990, No. 108, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.26. Income tax checkoff; donation for Louisiana Association of Councils on Aging

RS 47:120.26 - Income tax checkoff; donation for Louisiana Association of Councils on Aging
A. As used in this Subpart the following terms have the meanings ascribed to them:
(1) "OEA" means the office of elderly affairs that is an organizational part of the governor's office, and exercises overall supervision of parish councils on aging.
(2) "Parish councils on aging" means the sixty-four nonprofit domestic corporations domiciled one per parish and dedicated to delivering state-approved services directly to senior citizens.
(3) "Secretary" means the secretary of the Department of Revenue.
(4) "Senior citizens" means residents of Louisiana who have attained the age of sixty years or more.
B. Every resident, nonresident, domestic, and foreign corporation who files a state income tax return and who is entitled to a refund may designate on such return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the parish councils on aging in lieu of that amount being paid as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the tax return as prescribed by the secretary. No donation made under the provisions of this Section shall be invalid for want of an authentic act.
C. At the time the secretary confirms that a refund is due on the taxpayer's income tax return upon which a designation to the parish councils on aging has been made, the secretary shall enter into a central record the amount of the donation and the name of the donor. The secretary shall remit the total of such amounts at least every three months to OEA.
D. OEA shall deposit all donation funds from the secretary in a separate bank account and maintain a record of receipts and expenditures. Disbursement of donation funds from the special bank account shall be made by OEA to parish councils on aging and such distribution shall be based on the per capita senior citizen population in each parish as reflected in the latest federal census.
E. All funds received by parish councils on aging, having as their origin the donation of income tax refunds, shall be expended on state-approved programs administered by OEA.
Acts 1990, No. 108, §1; Acts 1997, No. 658, §2.