reglab/statecodes huggingface dataset:
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 15 - Mandatory Electronic Filing of Tax Returns and Payment › Section III-1542 - Hazardous Waste Disposal Tax -Electronic Payment Required

Current through Register Vol. 50, No. 6, June 20, 2024
A.R.S.
				47:1519(B)(1) allows the
				secretary to require payment of the tax on disposal and storage of hazardous
				waste by electronic funds transfer.
B. Effective for all taxable periods
				beginning on or after April 1, 2021, all payments of the tax on disposal and
				storage of hazardous waste shall be electronically transferred to the
				Department of Revenue on or before the twentieth day following the close of the
				reporting period using the electronic format provided by the
				department.
C. For purposes of this
				Rule, specific requirements relating to the procedures for making payments by
				electronic funds transfer are set forth in
				R.S.
				47:1519 and LAC 61.I.4910.
D. Failure to comply with the electronic
				funds transfer requirements shall result in the tax payment being considered
				delinquent and subject to penalties and interest as provided under
				R.S.
				47:1601 and 1602.
E. If a taxpayer has made a good faith
				attempt and exercises due diligence in initiating a payment under the
				provisions of
				R.S.
				47:1519, this Rule, and LAC 61.I.4910, but
				because of unexpected problems arising at financial institutions, Federal
				Reserve facilities, the automated clearinghouse system, or state agencies, the
				payment is not timely received, the delinquent penalty may be waived as
				provided by
				R.S.
				47:1603. Before a waiver will be considered,
				taxpayers must furnish the department with documentation proving that due
				diligence was exercised and that the delay was clearly beyond their
				control.
F. In any case where the
				taxpayer can prove payment by electronic funds transfer would create an undue
				hardship, the secretary shall exempt the taxpayer from the requirement to
				transmit funds electronically.
G.
				The tax returns must be filed electronically separately from the electronic
				transmission of the remittance. Specific requirements relating to the mandatory
				electronic filing of the return required by the Department of Revenue are set
				forth in LAC 61.III.1541.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:831,
				  47:1511,
				  and
				  47:1519.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 15 - Mandatory Electronic Filing of Tax Returns and Payment › Section III-1543 - Transportation and Communication Utilities Tax Return-Electronic Filing Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A. For
				taxable periods beginning on or after April 1, 2021, every public utility as
				defined by
				R.S.
				47:1003 shall be required to file the
				Transportation and Communication Utilities Tax Return electronically with the
				Department of Revenue using the electronic format prescribed by the
				department.
B. Public utilities may
				not send paper versions of any returns required to be filed.
C.
1.
				Failure to comply with the electronic filing requirement of this section will
				result in the assessment of a penalty as provided for in
				R.S.
				47:1520(B).
2. Waiver of the penalty provided for in
				paragraph 1 of this subsection shall only be allowed as provided for in
				R.S.
				47:1520(B).
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 15 - Mandatory Electronic Filing of Tax Returns and Payment › Section III-1544 - Transportation and Communication Utilities Tax-Electronic Payment Required

Current through Register Vol. 50, No. 6, June 20, 2024
A.R.S.
				47:1519(B)(1) allows the
				secretary to require payment of the transportation and communication utilities
				tax by electronic funds transfer.
B. Effective for all taxable periods
				beginning on or after April 1, 2021, all payments of the transportation and
				communication utilities tax shall be electronically transferred to the
				Department of Revenue on or before the twentieth day following the close of the
				reporting period for monthly filers and the thirtieth day following the close
				of the reporting period for quarterly filers using the electronic format
				provided by the department.
C. For
				purposes of this Rule, specific requirements relating to the procedures for
				making payments by electronic funds transfer are set forth in
				R.S.
				47:1519 and LAC 61.I.4910.
D. Failure to comply with the electronic
				funds transfer requirements shall result in the tax payment being considered
				delinquent and subject to penalties and interest as provided under
				R.S.
				47:1601 and 1602.
E. If a taxpayer has made a good faith
				attempt and exercises due diligence in initiating a payment under the
				provisions of
				R.S.
				47:1519, this Rule, and LAC 61.I.4910, but
				because of unexpected problems arising at financial institutions, Federal
				Reserve facilities, the automated clearinghouse system, or state agencies, the
				payment is not timely received, the delinquent penalty may be waived as
				provided by
				R.S.
				47:1603. Before a waiver will be considered,
				taxpayers must furnish the department with documentation proving that due
				diligence was exercised and that the delay was clearly beyond their
				control.
F. In any case where the
				taxpayer can prove payment by electronic funds transfer would create an undue
				hardship, the secretary shall exempt the taxpayer from the requirement to
				transmit funds electronically.
G.
				The tax returns must be filed electronically separately from the electronic
				transmission of the remittance. Specific requirements relating to the mandatory
				electronic filing of the return required by the Department of Revenue are set
				forth in LAC 61.III.1543.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1511 and
				  47:1519.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 15 - Mandatory Electronic Filing of Tax Returns and Payment › Section III-1545 - Report of Inspection and Supervision Fee-Electronic Filing Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A. For fee periods
				beginning on or after April 1, 2021, every common carrier and public utility
				required to file the quarterly report of inspection and supervision fee shall
				file the report electronically with the Department of Revenue using the
				electronic format prescribed by the department.
B. Common carriers and public utilities may
				not send paper versions of any reports required to be filed.
C.
1.
				Failure to comply with the electronic filing requirement of this section will
				result in the assessment of a penalty as provided for in
				R.S.
				47:1520(B).
2. Waiver of the penalty provided for in
				Paragraph 1 of this Subsection shall only be allowed as provided for in
				R.S.
				47:1520(B).
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 15 - Mandatory Electronic Filing of Tax Returns and Payment › Section III-1546 - Inspection and Supervision Fee - Electronic Payment Required

Current through Register Vol. 50, No. 6, June 20, 2024
A.R.S.
				47:1519(B)(1) allows the
				secretary to require payment of the inspection and supervision fee by
				electronic funds transfer.
B.
				Effective for all reporting periods beginning on or after April 1, 2021, all
				payments of the inspection and supervision fee shall be electronically
				transferred to the Department of Revenue on or before the last day of the third
				month following the close of the reporting period using the electronic format
				provided by the department.
C. For
				purposes of this Rule, specific requirements relating to the procedures for
				making payments by electronic funds transfer are set forth in
				R.S.
				47:1519 and LAC 61.I.4910.
D. Failure to comply with the electronic
				funds transfer requirements shall result in the fee payment being considered
				delinquent and subject to penalties and interest as provided under
				R.S.
				47:1601 and 1602.
E. If a fee-payer has made a good faith
				attempt and exercises due diligence in initiating a payment under the
				provisions of
				R.S.
				47:1519, this Rule, and LAC 61.I.4910, but
				because of unexpected problems arising at financial institutions, Federal
				Reserve facilities, the automated clearinghouse system, or state agencies, the
				payment is not timely received, the delinquent penalty may be waived as
				provided by
				R.S.
				47:1603. Before a waiver will be considered,
				taxpayers must furnish the department with documentation proving that due
				diligence was exercised and that the delay was clearly beyond their
				control.
F. In any case where the
				fee-payer can prove payment by electronic funds transfer would create an undue
				hardship, the secretary shall exempt the fee-payer from the requirement to
				transmit funds electronically.
G.
				The reports must be filed electronically separately from the electronic
				transmission of the remittance. Specific requirements relating to the mandatory
				electronic filing of the report required by the Department of Revenue are set
				forth in LAC 61.III.1545.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1511 and
				  47:1519.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 15 - Mandatory Electronic Filing of Tax Returns and Payment › Section III-1547 - Consolidated Filers-Electronic Filing Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A. Definitions
Consolidated Filer-
taxpayers approved,
				  according to LAC 61:I.4351.A.1.a, to file consolidated sales tax returns to
				  report sales from multiple locations on one consolidated monthly return
B. For tax periods beginning on or
				after December 1, 2021, consolidated filers shall be required to file the Form
				R-1029, Louisiana Sales Tax Return, electronically.
C. Consolidated filers may not file paper
				versions of any required returns.
D.
1.
				Failure to comply with the electronic filing requirement of this section will
				result in the assessment of a penalty as provided for in
				R.S.
				47:1520(B).
2. Waiver of the penalty provided for in
				paragraph 1 of this subsection shall only be allowed as provided for in
				R.S.
				47:1520(B).
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 15 - Mandatory Electronic Filing of Tax Returns and Payment › Section III-1548 - Consolidated Filers - Electronic Payment Required

Current through Register Vol. 50, No. 6, June 20, 2024
A.R.S.
				47:1519(B)(1) allows the
				secretary to require consolidated filers to pay sales and use tax by electronic
				funds transfer.
B. Effective for
				all taxable periods beginning on or after December 1, 2021, all payments by any
				consolidated filer shall be electronically transferred to the department on or
				before the twentieth day following the close of the reporting period using the
				electronic format provided.
C. For
				purposes of this Rule, specific requirements relating to the procedures for
				making payments by electronic funds transfer are set forth in
				R.S.
				47:1519 and LAC 61.I.4910(E).
D. Failure to comply with the electronic
				funds transfer requirements shall result in the tax payment being considered
				delinquent and subject to penalties and interest as provided under
				R.S.
				47:1601 and 1602.
E. If a consolidated filer has made a good
				faith attempt and exercises due diligence in initiating a payment under the
				provisions of
				R.S.
				47:1519, this Rule, and LAC 61.I.4910(E), but
				because of unexpected problems arising at financial institutions, Federal
				Reserve facilities, the automated clearinghouse system, or state agencies, the
				payment is not timely received, the delinquent penalty may be waived as
				provided by
				R.S.
				47:1603. Before a waiver will be considered,
				consolidated filers must furnish the department with documentation proving that
				due diligence was exercised and that the delay was clearly beyond their
				control.
F. In any case where the
				consolidated filer can prove payment by electronic funds transfer would create
				an undue hardship, the secretary may exempt the taxpayer from the requirement
				to transmit funds electronically.
G. The tax returns must be filed
				electronically; separately from the electronic transmission of the
				remittance.
AUTHORITY
				  NOTE: Promulgated in accordance with
				  R.S.
				  47:1511 and
				  47:1519.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 17 - Administrative Fees › Section III-1701 - Fees for Searching for Returns and Other Documents, Authenticating and Certifying Copies of Records

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Definitions
Authenticated Copy-
a copy of any public
				  rule, decision or order of the secretary, paper or report bearing the original
				  signature of the secretary of the Department of Revenue to establish that the
				  copy is an exact duplicate of such rule, decision, order, paper or report in
				  the records and files maintained by the secretary in the administration of
				  subtitle II of the
Louisiana Revised Statutes
of 1950, as
				  amended.
Certified Copy-
a copy of any confidential
				  and privileged document and which is signed by the secretary, or designee, and
				  two witnesses before a notary public certifying that the copy is a true and
				  correct copy of the original document in the records and files maintained by
				  the secretary in the administration and enforcement of the tax laws of this
				  state.
Search
-an examination of the records and
				  files maintained by the secretary in the administration and enforcement of the
				  tax laws of this state in response to a request made by a taxpayer, or their
				  authorized representative, for a copy of any tax return previously filed by the
				  taxpayer or any other document subject to the provisions of
				  R.S.
				  47:1508.
B. Fees
1.
				For authenticating a copy of any public rule, decision or order of the
				secretary, paper or report, the fee shall be $25.
2. For a copy of any tax return previously
				filed by the taxpayer or any other document subject to the provisions of
				R.S.
				47:1508, the fee to search for the return or
				document shall be $15 for each year or tax period requested, regardless of
				whether the requested return or document is located.
3. For a certified copy of a return or other
				document, the fee shall be $25 for each return or document which is to be
				certified.
4. All fees shall be
				paid in advance by check, money order, or other authorized method of payment,
				made payable to the Department of Revenue. Cash cannot be accepted.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 21 - Interest and Penalties › Section III-2115 - Abatement and Compromise of Interest

Current through Register Vol. 50, No. 6, June 20, 2024
A. Abatement of Interest under
				R.S.
				47:1601(A)(2)(c)
1. The following definitions apply when
				determining whether interest may be abated under
				R.S.
				47:1601(A)(2)(c).
a.
Managerial Act
-an
				administrative act that occurs during the processing of a taxpayer's case
				involving the temporary or permanent loss of records or the exercise of
				judgment or discretion relating to management of personnel. A decision
				concerning the proper application of the law is not a managerial act. Further,
				a general administrative decision, such as the department's decision on how to
				organize the processing of tax returns or its delay in implementing an improved
				computer system, is not a managerial act for which interest can be abated under
				this Section.
b.
Ministerial Act
-a procedural or mechanical act that does not
				involve the exercise of judgment or discretion, and that occurs during the
				processing of a taxpayer's case after all prerequisites, such as conferences
				and review by supervisors, have taken place. A decision concerning the proper
				application of the law is not a ministerial act.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 21 - Interest and Penalties › Section III-2116 - Interest Waiver and Filing Extensions Following Disasters

Current through Register Vol. 50, No. 6, June 20, 2024
A. Following a
				federally declared disaster, if the Secretary of Revenue authorizes extensions
				of time to pay for taxpayers whose residence, business or tax preparer is
				located in the disaster area, the secretary may allow for the compromise of all
				or part of the interest related to the payments for which an extension has been
				granted. The Secretary of Revenue has the discretion to compromise interest in
				any part or all of a disaster area. The secretary or designee shall authorize
				any compromise of interest under this Section by issuance of a Revenue
				Information Bulletin (RIB). Any communication from the Department of Revenue
				other than a RIB specifically citing this regulation should not be relied upon
				for the authorization for the compromise of interest.
1. A compromise of interest may be made
				retroactive to date of the federally declared disaster.
2. A compromise of interest under this
				Section may be made automatic only for individual income tax and estimated
				payments. All other taxes will require a written request to compromise
				interest.
3. Any compromise granted
				under this Section shall be applicable to all similarly situated taxpayers
				whose primary residence, business or tax preparer is located in the disaster
				area or portion of the disaster area in which the Secretary of Revenue has
				authorized the compromise of interest.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 21 - Interest and Penalties › Section III-2123 - Good Cause Exception to Presumption of Willful Disregard

Current through Register Vol. 50, No. 6, June 20, 2024
A. For purposes of the penalty for willful
				disregard provided in
				R.S.
				47:1604.1(D)(1), willful
				disregard is presumed when a taxpayer fails to timely pay tax that has been
				collected or withheld from others unless good cause is shown.
B. Examples of good cause for failing to
				timely pay taxes collected or withheld from others, include:
1. The delinquency was directly attributable
				to a significant disaster or emergency declared by the President or the
				governor.
2. The delinquency was
				directly attributable to an extraordinary circumstance beyond the taxpayer's
				control such as, but not limited to, the following:
a. An actual or threatened event, other than
				a presidential or gubernatorial declared disaster or emergency, such as fire or
				casualty; and
b. An action against
				the taxpayer's tax preparer or legal representative for acts constituting
				fraud, theft, embezzlement, fraudulent conversion, or misappropriation of the
				taxpayer's property.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 21 - Interest and Penalties › Section III-2125 - Request for Abatement of Presumed Penalty

Current through Register Vol. 50, No. 6, June 20, 2024
A. A request for abatement of penalty under
				this section shall be limited to the following instances:
1. A penalty is assessed pursuant to the
				presumption in
				R.S.
				47:1604.1(A)(2)(a) and the
				taxpayer is requesting abatement based on the exception set forth in
				R.S.
				47:1604.1(A)(2)(b);
				or
2. A penalty is assessed
				pursuant to a presumption of willful disregard in accordance with
				R.S.
				47:1604.1(E)(3) and the
				taxpayer is requesting abatement on the basis that good cause exists for the
				failure to timely pay collected or withheld taxes.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 25 - Returns › Section III-2501 - Individual Income Tax Filing Extensions

Current through Register Vol. 50, No. 6, June 20, 2024
A. Pursuant to
				R.S.
				47:103(D), the secretary may
				grant a reasonable extension of time to file a state income tax return, not to
				exceed six months from the date the return is due.
1. To obtain a filing extension, the taxpayer
				must make the request on or before the tax return's due date.
2. A taxpayer may request a state filing
				extension by submitting one of the following:
a. a paper Louisiana Department of Revenue
				form requesting a filing extension;
b. a paper copy of the taxpayer's Internal
				Revenue Service form requesting an extension to file a federal income tax
				return for the same taxable period; or
c. an electronic application.
3. An electronic application may
				be submitted by:
a. the Department of
				Revenue's web site;
b. tax
				preparation software; or
c. any
				other electronic method authorized by the secretary.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 25 - Returns › Section III-2503 - Corporation Income and Franchise Tax Filing Extensions

Current through Register Vol. 50, No. 6, June 20, 2024
A.
Louisiana Revised Statute
Title 47, Section 287.614(D) provides
				that the secretary may grant an extension of time to file a state corporation
				income and franchise tax return, not to exceed seven months, from the date the
				return is due.
1. To obtain a filing
				extension, the taxpayer must make the request on or before the tax return's due
				date.
2. A taxpayer must request a
				state filing extension by submitting an electronic application.
3. An electronic application may be submitted
				via:
a. the Department of Revenue's web site
				at
www.revenue.louisiana.gov/extensions
;
b. tax preparation software; or
c. any other electronic method authorized by
				the secretary.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 25 - Returns › Section III-2505 - Filling Extensions for Partnerships

Current through Register Vol. 50, No. 6, June 20, 2024
A. Revised Statute Title 47,
				Section
				1514 provides that the
				secretary may grant a reasonable extension to file any tax return due under
				this subtitle, not to exceed six months, from the date the return is due.
1. To obtain a filing extension for filing a
				partnership/partnership composite return, partnerships must make the request on
				or before the tax return's due date.
2. A partnership must request a state filing
				extension by submitting an electronic application.
3. An electronic application may be submitted
				via:
a. the Department of Revenue's web site
				at
www.revenue.louisiana.gov/extensions
;
b. tax preparation software; or
c. any other electronic method authorized by
				the secretary.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 25 - Returns › Section III-2507 - Fiduciary Income Tax Filing Extensions

Current through Register Vol. 50, No. 6, June 20, 2024
A. Pursuant to
				R.S.
				47:103(D), the secretary may
				grant a reasonable extension of time to file a state income tax return, not to
				exceed six months from the date the return is due.
1. To obtain a filing extension for filing a
				fiduciary return, estates and trusts must make the request on or before the due
				date of the tax return.
2. For
				taxable periods beginning on or after January 1, 2019, an estate or trust must
				request a state filing extension by submitting an electronic
				application.
3. An electronic
				application may be submitted via:
a. the
				Department of Revenue's web site;
b. tax preparation software; or
c. any other electronic method authorized by
				the secretary.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 27 - Transferable Income and Franchise Tax Credits › Section III-2701 - Public Registry of Motion Picture Investor Tax Credit Brokers

Current through Register Vol. 50, No. 6, June 20, 2024
A. This Section is applicable to all persons
				or persons employed by or representing an entity engaged in the sale or
				brokerage of motion picture investor tax credits which are granted, issued or
				authorized by the state pursuant to
				R.S.
				47:6007. Every person who meets any of the
				below-provided requirements shall be subject to the requirements of
				R.S.
				47:6007(C)(7).
B. Definitions
Actively Participate
-any person or person
				  employed by or representing an entity in a sale/brokerage of motion picture tax
				  credits when the person:
a. holds
				himself/herself out to be engaged in the business of selling or brokering
				motion picture investor tax credits either on their own behalf or on behalf of
				the entity; or
b. has a history of
				frequent, regular, and repeated sales of motion picture investor tax credits
				either on their own behalf or on behalf of the entity; or
c. did not purchase the credits at issue for
				his/her/its own personal use. Any person failing to meet any of the
				above-mentioned criteria shall be presumed a non-seller or non-broker and thus
				not subject to the requirements of
				R.S.
				47:6007(C)(7).
Broker
-any person or person employed by or
				  representing an entity which facilitates the sale of a tax credit issued
				  pursuant to
				  R.S.
				  47:6007 between a transferor and a transferee
				  in exchange for consideration. However, the term "broker" shall be limited to
				  and include only those persons who actively participate, as defined herein, in
				  the marketing or sale of motion picture investor tax credits and shall not
				  include:
a. the entity which earns the
				motion picture investor credit pursuant to
				R.S.
				47:6007, its affiliates or taxpayer members
				who receive tax credits via allocation, as verified by department Form R-6135
				and R-6140; or
b. a tax return
				preparer or an employee of a partner affiliated with the tax return preparer,
				who facilitates the sale of tax credits for the benefit of his or her
				client.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 29 - Louisiana Sales and Use Tax Commission for Remote Sellers › Section III-2901 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
A. The terms not
				otherwise defined in this Chapter shall be defined as provided in
				R.S.
				47:301(4)(m) and
				R.S.
				47:339 unless another definition is
				specifically modified.
B. In this
				Chapter, the following terms shall have the meanings provided herein, unless
				the context clearly indicates otherwise.
Commission
-the Louisiana Sales and Use Tax
				  Commission for Remote Sellers.
Local Taxing Authority
-those parishes,
				  municipalities, special tax districts, political subdivisions, parish governing
				  bodies, and school boards, who are authorized under the provisions of the
				  Constitution of Louisiana, the Louisiana Revised Statutes of 1950 and
				  jurisprudence to levy and collect local sales and use taxes.
Remote Sales
-sales, delivered into
				  Louisiana, made by a remote seller.
Remote Seller(s)
-a seller who sells for sale
				  at retail, use, consumption, distribution, or for storage to be used for
				  consumption or distribution any taxable tangible personal property, products
				  transferred electronically, or services for delivery within Louisiana but who
				  lacks physical presence in Louisiana, and is not considered a dealer as defined
				  by
				  R.S. 47:301(4)(a) through
				  (l).
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:340(F).
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 29 - Louisiana Sales and Use Tax Commission for Remote Sellers › Section III-2903 - Commission Policy Statements and Guidance

Current through Register Vol. 50, No. 6, June 20, 2024
A. Purpose
1. This Rule defines the types of policy
				statements that may be issued and the procedures for issuing them. Policy
				statements provide guidance to communicate the commissions position and ensure
				the correct, consistent and fair enforcement of tax laws.
2. The commission will issue the following
				policy statements:
a. rules adopted according
				to the Administrative Procedure Act;
b. policy and procedure memoranda;
c. declaratory rulings:
i. private letter rulings;
ii. commission rulings; and
iii. statements of acquiescence or
				nonacquiescense;
d.
				commission information bulletins; and
e. informal advice.
3. All policy statements or guidance issued
				by the commission are binding regarding only the state and local taxes
				collected by the commission.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 31 - Office of Debt Recovery › Section III-3101 - Collection Fee

Current through Register Vol. 50, No. 6, June 20, 2024
A. Pursuant to
				R.S.
				47:1676(E), the Office of
				Debt Recovery shall charge a fee on debts referred to it for collection. The
				fee shall not exceed 25 percent of the total liability and is to be established
				by rule.
B. A collection fee equal
				to 15 percent of the total liability of debt shall be due on all debts referred
				to the Office of Debt Recovery on or after January 1, 2024. This collection fee
				shall be retained by the Office of Debt Recovery and distributed in accordance
				with R.S.
				47:1676(E).
AUTHORITY
				  NOTE: Promulgated in accordance with
				  R.S.
				  47:1511 and
				  R.S.
				  47:1676.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part V - Ad Valorem Taxation › Chapter 1 - Constitutional and Statutory Guides to Property Taxation › Section V-100 - Introduction

Current through Register Vol. 50, No. 6, June 20, 2024
A. The power of
				local and state governments to tax real and personal property is contained
				within the constitution of the state of Louisiana. The broad constitutional
				principles are clarified in the revised statutes of the state of Louisiana.
				These statutes are further clarified and made workable by rules and regulations
				passed in accordance with the statutes and the constitution by the Louisiana
				Tax Commission. This summary of certain provisions of the constitution and
				revised statutes is for convenience only and is not intended as an official
				interpretation. Actual provisions of law supersede this summary.
AUTHORITY NOTE:
				  Promulgated in accordance with Louisiana Constitution of 1974, Article VII,
				  Section 18
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part V - Ad Valorem Taxation › Chapter 1 - Constitutional and Statutory Guides to Property Taxation › Section V-101 - Constitutional Principles for Property Taxation

Current through Register Vol. 50, No. 6, June 20, 2024
A. Assessments. Property subject to ad
				valorem (property) taxation shall be listed on the assessment rolls at its
				assessed valuation, which, except as provided in §101. C and §101 F, shall be a
				percentage of its fair market value. The percentage of fair market value shall
				be uniform throughout the state upon the same class of property.
B. Classification
1. The classification of property subject to
				ad valorem taxation and the percentage of fair market value applicable to each
				classification for the purpose of determining assessed valuation are as
				follows.
Classifications
Percentages
a.
Land
10%
b.
Improvements for Residential Purposes
10%
c.
Electric Cooperative Properties, excluding Land
15%
d.
Public Service Properties, excluding Land
25%
e.
Other Property (including Personal Property)
15%
2.
				The legislature may enact laws defining electric cooperative properties and
				public service properties. (See
				R.S.
				47:1851).
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part V - Ad Valorem Taxation › Chapter 1 - Constitutional and Statutory Guides to Property Taxation › Section V-105 - Constitutional Principles in Determination of Fair Market Value and Use of Reappraisal

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				Louisiana Constitution establishes the basic principle in the following cases
				but each case requires statutory clarification.
1. Fair market value shall be determined in
				accordance with criteria which shall be established by law and which shall
				apply uniformly throughout the state.
2. All property subject to taxation shall be
				reappraised and valued at intervals of not more than four years.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part V - Ad Valorem Taxation › Chapter 1 - Constitutional and Statutory Guides to Property Taxation › Section V-107 - Statutory Guide for Property Taxation

Current through Register Vol. 50, No. 6, June 20, 2024
A. The Revised Statutes, in accordance with
				the constitutional principles heretofore mentioned, provide additional
				standards and principles to be abided by in establishing the methods and
				procedures for taxing property.
B.
				The Louisiana Tax Commission must promulgate and adopt all rules and
				regulations pertaining to property taxation in accordance with
				R.S.
				49:951 et seq. These statutes merely outline
				the procedures for publicizing and ultimately enacting or changing the rules
				and regulations pertaining to the taxation of property.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  49:951 through
				  49:968.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part V - Ad Valorem Taxation › Chapter 1 - Constitutional and Statutory Guides to Property Taxation › Section V-109 - Fair Market Value Defined

Current through Register Vol. 50, No. 6, June 20, 2024
Fair Market Value
-the price for property
				  which would be agreed upon between a willing and informed buyer and a willing
				  and informed seller under usual and ordinary circumstances; it shall be the
				  highest price estimated in terms of money which property will bring if exposed
				  for sale on the open market with reasonable time allowed to find a purchaser
				  who is buying with knowledge of all the uses and purposes to which the property
				  is best adapted and for which it can be legally used.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:2321.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part V - Ad Valorem Taxation › Chapter 1 - Constitutional and Statutory Guides to Property Taxation › Section V-113 - Assessments: General Information

Current through Register Vol. 50, No. 6, June 20, 2024
A. Assessment Date. Assessments shall be made
				on the basis of the condition of things existing on the first day of January of
				each year.
B. Domicile. All
				property subject to taxation, including merchandise or stock in trade, shall be
				placed upon the assessment lists in the respective parishes or districts where
				situated. Personal property other than aircraft (§1501.A 4), drilling rigs
				(§1101 B), leased
				equipment (§2101 A), watercraft
				(§701 A), and public
				service property (R.S.
				47:1855) acquires a situs at the domicile of
				the holder or owner, but tangible personal property used in business operations
				in any other taxing district Is to be taxed where situated on January
				1.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1703(B) and
				  R.S.
				  47:1952.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part V - Ad Valorem Taxation › Chapter 1 - Constitutional and Statutory Guides to Property Taxation › Section V-114 - Property Defined

Current through Register Vol. 50, No. 6, June 20, 2024
Property
-includes every form, character and
				  kind of property, real, personal and mixed, tangible and intangible, corporeal
				  and incorporeal, and every share, right, title or interest in such property
				  (R.S.
				  47:1702).
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1702.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part V - Ad Valorem Taxation › Chapter 1 - Constitutional and Statutory Guides to Property Taxation › Section V-115 - Real Property Defined

Current through Register Vol. 50, No. 6, June 20, 2024
Real Estate or Immovable Property
-includes
				  not only land, city, town and village lots, but all things thereunto
				  pertaining, and all structures and other appurtenances thereto, as pass to the
				  vendee by the conveyance of the land or lot (R.S.
				  47:1702).
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1702.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part V - Ad Valorem Taxation › Chapter 1 - Constitutional and Statutory Guides to Property Taxation › Section V-117 - Personal Property Defined

Current through Register Vol. 50, No. 6, June 20, 2024
Personal Property
or
Movable
				  Property
-includes all things other than real estate which have any
				  pecuniary value, all moneys, credits, investments in bonds, stocks, franchises,
				  shares in joint stock companies or otherwise (R.S.
				  47:1702 and
				  R.S.
				  47:2322).
1. Personal property shall mean tangible
				property that is capable of being moved or removed from real property without
				substantial damage to the property itself or the real property from which it is
				capable of being removed. Personal property shall include, but not necessarily
				be limited to, inventory, furniture, fixtures, machinery and equipment, and all
				process and manufacturing machinery and equipment, including the foundation
				therefore (R.S.
				47:2322).
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1702 and
				  R.S.
				  47:2322.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part V - Ad Valorem Taxation › Chapter 1 - Constitutional and Statutory Guides to Property Taxation › Section V-118 - Data Collection by the Assessor

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				assessor may use self-reporting forms, as approved and adopted by the Louisiana
				Tax Commission or its successors, to gather data necessary to determine fair
				market value. A self-reporting form shall be returned to the assessor by the
				first day of April, or 45 days after receipt, whichever is later.
B. By failing to file a report when it is
				due, a property owner loses the right to appeal the appraisal by the assessor
				(R.S.
				47:2329). If the failure to file is
				intentional, a penalty of 10 percent of the tax due shall be imposed
				[R.S.
				47:2330(A)]. If a taxpayer
				files a false report with the intent to defraud, a penalty of 10 percent of the
				tax due shall be imposed.
C. The
				assessor shall collect market sales, cost, and income data in determining fair
				market value.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:2324,
				  R.S.
				  47:2329 and
				  R.S.
				  47:2330.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part V - Ad Valorem Taxation › Chapter 1 - Constitutional and Statutory Guides to Property Taxation › Section V-119 - Forms

Current through Register Vol. 50, No. 6, June 20, 2024
A. Forms for use in
				reporting personal property including, but not limited to, inventory, furniture
				and fixtures, machinery and equipment, and other taxable property, shall be
				approved and adopted by the Louisiana Tax Commission or its successor after
				adequate public notice and hearing held pursuant to the Administrative
				Procedure Act.
1. Such forms and the rules
				and regulations necessary for their administration shall be applicable
				throughout the state and shall be applied uniformly upon similar types of
				property (R.S.
				47:2326).
2. Forms filed by a taxpayer with an assessor
				to assist in his determination of fair market value are confidential
				(R.S.
				47:2327).
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part V - Ad Valorem Taxation › Chapter 1 - Constitutional and Statutory Guides to Property Taxation › Section V-121 - Reappraisal

Current through Register Vol. 50, No. 6, June 20, 2024
A. Real property,
				as defined in
				R.S.
				47:2322, shall be reappraised at least every
				four years in accordance with the uniform valuation date and quadrennial
				reappraisal cycle as determined by the Tax Commission.
B. Personal property, as defined in
				R.S.
				47:2322, shall be reappraised every
				year.
C. Incorporeal real or
				immovable property, as defined in
				R.S.
				47:2322 and
				R.S.
				47:1702, shall be reappraised once every four
				years.
D. Taxable intangible public
				service properties, bank stocks, and credit assessments on premiums written in
				Louisiana by insurance companies and loan and finance companies, per
				R.S.
				47:1709 or incorporeal personal or movable
				property, as defined in
				R.S.
				47:1702, shall be reappraised every
				year.
E. Public service property,
				as defined in
				R.S.
				47:1851, shall be reappraised every
				year.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:2331.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part V - Ad Valorem Taxation › Chapter 1 - Constitutional and Statutory Guides to Property Taxation › Section V-123 - Statutes Pertaining to Specific Personal Property

Current through Register Vol. 50, No. 6, June 20, 2024
A. Listing and Assessing of Notes and
				Indebtedness
1. All credits, including open
				accounts, bills receivable, judgments and all promissory notes, not exempt,
				shall be assessed at the personal property ratio. Valuation shall be at an
				average of the capital employed in the business after deduction from accounts
				payable, bills payable and other liabilities of a similar character, not
				exempt. Liabilities due from branches or subsidiaries shall not be deducted
				(R.S.
				47:1962).
2. Indebtedness and all evidence of
				indebtedness shall be taxable only at the situs and domicile of the holder or
				owner thereof (R.S.
				47:1952).
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part V - Ad Valorem Taxation › Chapter 1 - Constitutional and Statutory Guides to Property Taxation › Section V-125 - Statutes Pertaining to Specific Real Property

Current through Register Vol. 50, No. 6, June 20, 2024
A. Timeshare property shall be assessed as a
				single entity unless the property is subject to the Louisiana Condominium Act.
				The statute further provides that the managing entity shall have the
				responsibility for collecting and paying the taxes. Further, a timeshare unit
				subject to a condominium declaration shall not exceed the assessed value of
				non-timesharing condominium units, apartments or other accommodation
				(R.S.
				9:1131.9).
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  9:1131.9.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part V - Ad Valorem Taxation › Chapter 2 - Policies and Procedures for Assessment and Change Order Practices › Section V-201 - Introduction

Current through Register Vol. 50, No. 6, June 20, 2024
A. The Louisiana
				Tax Commission (LTC) is Constitutionally and statutorily required to aid,
				assist, and supervise assessors in the administration of ad valorem taxation.
				The LTC shall also administer and enforce all laws related to the state
				supervision of local property tax assessments and the assessments of public
				service, bank stock, and insurance company properties.
B. In order to promote effective performance
				and compliance with the requirements of the Constitution and laws of the state,
				the LTC shall issue and, from time to time, may amend or revise rules and
				regulations containing minimum standards of assessment and appraisal
				performance standards and devise necessary forms to enforce a uniform statewide
				system for the preparation of assessment lists, tax rolls, and assessment
				changes to the tax rolls.
C. The
				Policies and Procedures for Assessment and Change Order Practices are intended
				as a support manual to the existing laws of Louisiana and the existing LTC
				Real/Personal Property rules and regulations, and as each may be amended in the
				future relative to legislative action and constitutional amendment.
AUTHORITY NOTE:
				  Promulgated in accordance with Louisiana Constitution of 1974, Article VII,
				  Section 18(E) and
				  R.S.
				  47:1837.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part V - Ad Valorem Taxation › Chapter 2 - Policies and Procedures for Assessment and Change Order Practices › Section V-203 - Change Order Requests

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				General Provision
1. A change order request
				may be made to correct an error in assessment if the change does not increase
				the taxpayer's tax liability or the taxpayer expressly consents to the change.
				A change to an assessment that increases the taxpayer's tax liability is
				governed by
				R.S.
				47:1966.
2. Change order requests shall be submitted
				via the LTC website (
www.latax.state.la.us
).
3. All change order requests shall comply
				with Louisiana Law and the Real/Personal Property Rules and Regulations of the
				LTC.
4. All change order requests
				shall require that the actual physical address of the property be identified.
				In the event that there is no actual physical street address, the assessor's
				office shall furnish the street/highway location and a brief location
				description.
5. Change order
				batches should not exceed a total of 50 change order requests, in order to
				facilitate speedy transmission.
6.
				Change order requests are subject to audit by the LTC.
7. All change order requests should be
				submitted to the LTC no later than noon on Thursday of each week in order to be
				considered on the next public meeting docket of the LTC.
8. All change order requests are subject to
				review by LTC staff for approval or denial by the commission at their regularly
				scheduled Open Meetings.
9. The
				assessor shall certify that the affected taxpayer(s) have been notified of the
				change order request that has been submitted to the LTC.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part V - Ad Valorem Taxation › Chapter 2 - Policies and Procedures for Assessment and Change Order Practices › Section V-209 - Non-Profit Organizations

Current through Register Vol. 50, No. 6, June 20, 2024
A. All
				assessors' offices shall furnish an application for exemption-real estate taxes
				to any organization wishing to apply for ad valorem exemptions provided for in
				Constitution, Article VII, Section 21. B and obtain all necessary supporting
				documents from the applicant in order to determine the exemption
				eligibility.
B. The assessors'
				offices shall review and determine whether the organization complies with the
				exclusive use requirement mandated by Constitution, Article VII, Section 21.
				B.
AUTHORITY NOTE:
				  Promulgated in accordance with Louisiana Constitution of 1974, Article VII,
				  Section 21. B and
				  R.S.
				  47:1837.