reglab/statecodes huggingface dataset:
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 3 - Alternative Dispute Resolution Procedures › Section III-333 - Taxpayer's Duty to Protect Protests and Appeals

Current through Register Vol. 50, No. 6, June 20, 2024
A. It is the duty of the taxpayer to protect
				his right to protest or appeal any assessment or proposed assessment or to
				pursue any right to refund relating to any issue that may also be subject to
				the arbitration process. Compliance with all conditions and time limits for
				perfecting and pursuing any and all administrative and judicial protests and
				appeals or requests for refund are the sole responsibility of the taxpayer. Any
				agreement between a taxpayer, taxpayer representative, and a representative of
				the department to alter the conditions or time limits must be authorized by the
				secretary of the Department of Revenue and executed in writing by both parties
				to be effective.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1511 and
				  1522.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 3 - Alternative Dispute Resolution Procedures › Section III-335 - Notice of a Waiver or Extension

Current through Register Vol. 50, No. 6, June 20, 2024
A. When required by any party, notice that a
				written waiver or extension of any and all applicable prescriptive periods must
				be executed to each party's satisfaction. No party will be required to execute
				any waiver or extension of a statutory limitation as a condition of
				participating in an alternative dispute resolution process. Unless otherwise
				agreed to by the parties, any waiver or extension of prescription will apply to
				only those issues agreed upon as subject to the alternative dispute resolution
				process. If a written waiver or extension is required by a party, no
				alternative dispute resolution process will begin until an agreement has been
				executed.
B. The department and
				taxpayer will have 30 business days to resolve the issues and execute the
				waiver or extension. If no agreement is reached during that period of time, the
				arbitrator will terminate the alternative dispute resolution process. In the
				event that an alternative dispute resolution process has been terminated, the
				parties have a right to initiate a new alternative dispute resolution process.
				If the second attempt to initiate an alternative dispute resolution process
				fails, any subsequent attempts will not be allowed unless the arbitrator agrees
				it is in the party's best interest to continue to arrive at an
				agreement.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1511 and
				  1522.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 5 - Authorized Representatives › Section III-501 - Designation of Tax Matters Person

Current through Register Vol. 50, No. 6, June 20, 2024
A. Definitions. For purposes of this Chapter, the following terms have the meanings ascribed to them.
Affiliated Group
-the same as defined in Section  1504 of the Internal Revenue Code.
Designated Tax Matters Person or Tax Matters Person
-the person designated under R.S. 47:1671(D) by a legal entity as their authorized representative to sign any return, document or form and act on behalf of the legal entity, or any other member of the same affiliated group, with respect to any tax, fee, license, penalty, interest or other charge assessed, collected, enforced, or administered by the secretary of the Department of Revenue.
Legal Entity
-a corporation, partnership, limited liability company, limited liability partnership, trust, estate, or any other legal entity.
Secretary
-the Secretary of the Louisiana Department of Revenue or designee of the secretary.
B. Designation of Tax Matters Person; Authority of Person Designated
1. Any legal entity may elect to designate a "tax matters person" as their authorized representative for a specific tax and taxable year or period. For Louisiana tax purposes, a legal entity that elects to designate a tax matters person shall make the designation only as provided in this Rule. Similarly, the designation of a tax matters person for a specific tax and taxable year or period may be terminated only as provided in this rule. If a legal entity elects not to designate a tax matters person, or if a designation is terminated without the legal entity designating another tax matters person, the authorized representative shall be determined under R.S. 47:1671(C)(3).
2. The designated tax matters person may also be authorized to act on behalf of any other member of the same affiliated group.
3. The designated tax matters person shall be a natural person and citizen of the United States.
4. Only one tax matters person shall be designated and authorized to act on behalf of the legal entity or any other member of the same affiliated group.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 11 - Donations › Section III-1101 - Donations to the Louisiana Military Family Assistance Fund

Current through Register Vol. 50, No. 6, June 20, 2024
A. Taxpayers filing individual or corporate
				income or sales and use tax returns may designate all or any portion of a
				refund, credit, or vendor's compensation as a donation, or may donate an amount
				greater than the tax or refund due to the Louisiana Military Family Assistance
				Fund (Fund) at the time that the tax returns are submitted to the Department of
				Revenue.
1. For corporate and individual
				income tax, returns for tax periods beginning on or after January 1, 2005, may
				include a designated donation.
2.
				For sales and use tax, returns for tax periods beginning on or after January 1,
				2006, may include a designated donation.
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-1501 - Requirement for Tax Preparers to File Income Tax Returns Electronically

Current through Register Vol. 50, No. 6, June 20, 2024
A. Definitions
Authorized Individual Income Tax Return
-any
				  individual tax return that can be filed electronically.
Filed Electronically
-filing a tax return by
				  electronic means using software that has been approved for electronic filing by
				  the Louisiana Department of Revenue.
Individual Income Tax Return
-any tax return
				  required to be filed by
				  R.S.
				  47:101.
Tax Preparer
-a person or entity that
				  prepares for compensation or employs one or more persons to prepare for
				  compensation any Louisiana individual income tax return.
a. A tax preparer is an entity that is
				assigned a tax identification number and includes all of the entity's
				locations.
b. The combined total of
				the returns prepared at all of the tax preparer's locations will be used to
				determine whether or not the tax preparer is subject to the electronic filing
				mandate.
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-1503 - Corporation Franchise Tax Returns-Electronic Filing Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A. Every
				corporation that files a Louisiana Corporation Franchise Tax Return shall be
				required to file the return electronically with the Department of Revenue using
				the electronic format prescribed by the department as follows:
1. For tax periods beginning on or after
				January 1, 2019, every corporation with total assets which have an absolute
				value equal to or greater than $500,000 (total assets with a value equal to or
				greater than $500,000 or with a value equal to or less than -$500,000) shall
				file the return electronically.
2.
				For tax periods beginning on or after January 1, 2020, every corporation with
				total assets which have an absolute value equal to or greater than $250,000
				(total assets with a value equal to or greater than $250,000 or with a value
				equal to or less than -$250,000) shall file the return
				electronically.
3. For purposes of
				this Section, assets shall mean:
a. total
				worldwide assets of the corporation as reported on Line F of the LA CIFT
				620;
b. total assets shall include
				both tangible and intangible assets; and
c. total assets shall be valuated based upon
				book value which takes into account depreciation and depletion of
				assets.
4. Corporations
				required to electronically file their Louisiana Corporation Franchise Tax
				Return may not send paper versions of any forms to be included as part of their
				return.
5. This electronic filing
				mandate applies to corporations and preparers who file the return on a business
				entity's behalf.
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-1505 - Corporation Income Tax Returns-Electronic Filing Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A. Every
				corporation that files a Louisiana Corporate Income Tax Return shall be
				required to file the return electronically with the Department of Revenue using
				the electronic format prescribed by the department as follows.
1. For tax periods beginning on or after
				January 1, 2018, every corporation with total assets which have an absolute
				value equal to or greater than $500,000 (total assets with a value equal to or
				greater than $500,000 or with a value equal to or less than -$500,000) shall
				file the return electronically.
2.
				For tax periods beginning on or after January 1, 2019, every corporation with
				total assets with an absolute value equal to or greater than $250,000 (total
				assets with a value equal to or greater than $250,000 or with a value equal to
				or less than -$250,000) shall file the return electronically.
3. For purposes of this Section, assets shall
				mean:
a. total worldwide assets of the
				corporation as reported on Line F of the LA CIFT 620;
b. total assets shall include both tangible
				and intangible assets; and
c. total
				assets shall be valuated based upon book value which takes into account
				depreciation and depletion of assets.
4. Corporations required to electronically
				file their Louisiana corporation income tax return may not send paper versions
				of any forms to be included as part of their return.
5. This electronic filing mandate applies to
				corporations and preparers who file the return on a business entitys
				behalf.
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-1507 - Partnership Returns-Electronic Filing Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A. Every partnership that files a Louisiana
				Partnership Tax Return, except for those partnerships filing composite
				partnership returns, shall be required to file the return electronically with
				the Department of Revenue using the electronic format prescribed by the
				department. For taxable periods beginning on or after January 1, 2021,
				partnerships filing composite partnership returns must also file a Louisiana
				Partnership Return electronically. The format shall be as follows:
1. For tax periods beginning on or after
				January 1, 2018, every partnership with total assets which have an absolute
				value equal to or greater than $500,000 (total assets with a value equal to or
				greater than $500,000 or with a value equal to or less than -$500,000) shall
				file the return electronically.
2.
				For tax periods beginning on or after January 1, 2019, every partnership with
				total assets which have an absolute value equal to or greater than $250,000
				(total assets with a value equal to or greater than $250,000 or with a value
				equal to or less than -$250,000) shall file the return
				electronically.
3. For purposes of
				this Section, assets shall mean:
a. total
				worldwide assets of the partnership as reported on Line F of the form IT-
				565;
b. total assets shall include
				both tangible and intangible assets; and
c. total assets shall be valuated based upon
				book value which takes into account depreciation and depletion of
				assets.
4. Partnerships
				required to electronically-file their Louisiana Partnership Income Tax return
				may not send paper versions of any forms to be included as part of their
				return.
5. This electronic filing
				mandate applies to partnerships and preparers who file the return on a business
				entity's behalf.
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-1509 - Fiduciary Income Tax Returns (Estates and Trusts)-Electronic Filing Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A. Every fiduciary
				that files a Louisiana Fiduciary Income Tax Return shall be required to file
				the return electronically with the Department of Revenue using the electronic
				format prescribed by the department as follows.
1. For tax periods beginning on or after
				January 1, 2019,every fiduciary that files a Louisiana fiduciary income tax
				return with more than 10 Schedules K-1 attached for taxable years beginning on
				or after January 1, 2019 shall file the return electronically.
2. For tax periods beginning on or after
				January 1, 2020,every fiduciary that files a Louisiana fiduciary income tax
				return with one or more Schedules K-1 attached for taxable years beginning on
				or after January 1, 2020 shall file the return electronically.
3. Fiduciaries required to
				electronically-file may not send paper versions of any forms to be included as
				part of their return.
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-1511 - Lessors of Motor Vehicles-Electronic Filing Requirement

Current through Register Vol. 50, No. 6, June 20, 2024
A. Definitions
Motor Vehicle
- any self-propelled device
				  used to transport people or property on the public highways.
B.R.S.
				48:77 dedicates a percentage of the sales tax
				collections from the motor vehicle leases and rentals to the Transportation
				Trust Fund effective July 1, 2008.
C. Beginning with the July 2008 filing
				period, dealers who collect sales tax on motor vehicle leases and rentals are
				required to file their sales tax returns electronically with the Department of
				Revenue using the electronic format prescribed by the department.
1. The electronic sales tax return will
				provide for the separate reporting of the sales tax collected on motor vehicle
				leases and rentals.
2. The
				electronic sales tax return will provide for separate reporting of exempt motor
				vehicle leases and rentals.
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-1513 - Automobile Rental Tax Return, Form R-1329-Electronic Filing Requirement

Current through Register Vol. 50, No. 6, June 20, 2024
A.R.S. 47:551
				imposes a state tax of 2 1/2 percent and a local tax of 1/2 of 1 percent on the
				gross proceeds from automobile rental contracts.
B. The Department of Revenue is required to
				collect the 3 percent automobile rental tax and to provide the 1/2 percent
				local tax collection amount for distribution to the local tax
				authorities.
C. Effective with the
				July 2009 filing period, dealers who collect the automobile rental tax will be
				required to file the automobile rental tax return, form R-1329, electronically
				with the Department of Revenue using the electronic format prescribed by the
				department.
D. Failure to comply
				with this electronic filing requirement will result in the assessment of a
				penalty of $100 or 5 percent of the tax, whichever is greater, as provided by
				R.S.
				47:1520(B).
1. If it is determined that the failure to
				comply is attributable, not to the negligence of the taxpayer, but to other
				cause set forth in written form and considered reasonable by the secretary, the
				secretary may remit or waive payment of the whole or any part of the
				penalty.
2. If the penalty exceeds
				$25,000, it may be waived by the secretary only after approval by the Board of
				Tax Appeals.
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-1515 - Tax Increment Financing District Sales Tax Returns, Form R-1029-Electronic Filing Requirement

Current through Register Vol. 50, No. 6, June 20, 2024
A.R.S.
				33:9038.34 authorizes certain local
				governmental subdivisions or entities to issue revenue bonds payable from
				revenues generated by economic development projects with a pledge and
				dedication of the sales tax increments to be used as a guaranty of any
				shortfall, or at the option of the local governmental subdivision or tax
				recipient entity, payable directly from an irrevocable pledge and dedication of
				up to the full amount of sales tax increments, in an amount to be determined by
				the local governmental subdivision or tax recipient entity, to finance or
				refinance all or any part of an economic development project as described in
				R.S.
				33:9038.31 et seq.
B. Effective with the July 2009 filing
				period, dealers located in a tax increment financing district where the state
				sales tax increment is dedicated to finance or refinance an economic
				development project as authorized by R.S. 47:9038.34 or a joint venture or
				cooperative endeavor for a public purpose as authorized by
				R.S.
				33:9038.35 will be required to file the Sales
				Tax return, Form R-1029, electronically with the Department of Revenue using
				the electronic format prescribed by the department.
C. Failure to comply with this electronic
				filing requirement will result in the assessment of a penalty of $100 or 5
				percent of the tax, whichever is greater, as provided by
				R.S.
				47:1520(B).
1. If it is determined that the failure to
				comply is attributable, not to the negligence of the taxpayer, but to other
				cause set forth in written form and considered reasonable by the secretary, the
				secretary may remit or waive payment of the whole or any part of the
				penalty.
2. If the penalty exceeds
				$25,000, it may be waived by the secretary only after approval by the Board of
				Tax Appeals.
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-1517 - Hotel and Motel Sales Tax Return, Form R-1029DS-Electronic Filing Requirement

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Acts 1966, No. 556; Acts 1991, No. 624; Acts 1992, No. 1099; Acts 1993, No.
				640; Acts 1995, No. 1191 authorize the Louisiana Stadium and Exposition
				District to collect a tax of 4 percent of the gross proceeds from hotel and
				motel room rentals in the parishes of Orleans and Jefferson as defined in
				R.S.
				47:301(8). Acts 1978, No.
				305; Acts 1980, No. 99; Acts 1987, No. 390; Acts 2002 1st Ex. Sess., No. 72
				authorize the New Orleans Exhibition Hall Authority to collect a tax of 3
				percent on the gross proceeds from hotel and motel room rentals in Orleans
				parish as defined in
				R.S.
				47:301(8).
B. The Department of Revenue is required to
				collect the 4 percent room occupancy tax and distribute it to the Louisiana
				Stadium and Exposition District. The Department of Revenue is also required to
				collect the 3 percent room occupancy tax and distribute it to the New Orleans
				Exhibition Hall Authority.
C.
				Effective with the July 2009 filing period, dealers who collect the Louisiana
				Stadium and Exposition District room occupancy tax or the New Orleans
				Exhibition Hall Authority room occupancy tax will be required to file the Hotel
				and Motel Sales Tax return, Form R-1029DS, electronically with the Department
				of Revenue using the electronic format prescribed by the department.
D. Failure to comply with this electronic
				filing requirement will result in the assessment of a penalty of $100 or 5
				percent of the tax, whichever is greater, as provided by
				R.S.
				47:1520(B).
1. If it is determined that the failure to
				comply is attributable, not to the negligence of the taxpayer, but to other
				cause set forth in written form and considered reasonable by the secretary, the
				secretary may remit or waive payment of the whole or any part of the
				penalty.
2. If the penalty exceeds
				$25,000, it may be waived by the secretary only after approval by the Board of
				Tax Appeals.
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-1519 - New Orleans Exhibition Hall Authority Additional Room Occupancy Tax and Food and Beverage Tax Return, Form R-1325-Electronic Filing Requirement

Current through Register Vol. 50, No. 6, June 20, 2024
A. Acts 1978, No.
				305; Acts 1980, No. 99; Acts 1987, No. 390; Acts 2002 1st Ex. Sess., No. 72
				authorize the New Orleans Exhibition Hall Authority to collect an additional
				tax of varying rates, depending on the capacity of the establishment, on hotel
				and motel room rentals in Orleans parish as defined in
				R.S.
				47:301(8). Acts 1987, No.
				390 authorizes the New Orleans Exhibition Hall Authority to collect a tax of
				varying rates, depending on the gross sales of food and beverages of the
				establishment during the preceding calendar year, on the sales of food and
				beverages sold or served in Orleans parish or at any airport or air
				transportation facility owned by the City of New Orleans.
B. The Department of Revenue is required to
				collect the additional room occupancy tax and the food and beverage tax and
				distribute it to the New Orleans Exhibition Hall Authority.
C. Effective with the July 2009 filing
				period, dealers who collect the New Orleans Exhibition Hall Authority
				additional room occupancy tax or the food and beverage tax will be required to
				file the New Orleans Exhibition Hall Authority Additional Hotel Room Occupancy
				Tax and Food and Beverage Tax return, Form R-1325, electronically with the
				Department of Revenue using the electronic format prescribed by the
				department.
D. Failure to comply
				with this electronic filing requirement will result in the assessment of a
				penalty of $100 or 5 percent of the tax, whichever is greater, as provided by
				R.S.
				47:1520(B).
1. If it is determined that the failure to
				comply is attributable, not to the negligence of the taxpayer, but to other
				cause set forth in written form and considered reasonable by the secretary, the
				secretary may remit or waive payment of the whole or any part of the
				penalty.
2. If the penalty exceeds
				$25,000, it may be waived by the secretary only after approval by the Board of
				Tax Appeals.
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-1521 - Louisiana State and Parish and Municipalities Beer Tax Return, Form R-5621-Electronic Filing Requirement

Current through Register Vol. 50, No. 6, June 20, 2024
A.R.S.
				26:492 authorizes parishes and municipalities
				to impose a tax on beverages of low alcoholic content of not more than $1.50
				per standard barrel of 31 gallons.
B. The Department of Revenue is required to
				collect the parish and municipalities beer tax and distribute it to the local
				tax authorities.
C. Effective with
				the July 2009 filing period, dealers who collect the parish and municipalities
				beer tax will be required to file the Louisiana State and Parish and
				Municipalities Beer Tax return, Form R-5621, electronically with the Department
				of Revenue using the electronic format prescribed by the department.
D. Failure to comply with this electronic
				filing requirement will result in the assessment of a penalty of $100 or 5
				percent of the tax, whichever is greater, as provided by
				R.S.
				47:1520(B).
1. If it is determined that the failure to
				comply is attributable, not to the negligence of the taxpayer, but to other
				cause set forth in written form and considered reasonable by the secretary, the
				secretary may remit or waive payment of the whole or any part of the
				penalty.
2. If the penalty exceeds
				$25,000, it may be waived by the secretary only after approval by the Board of
				Tax Appeals.
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-1523 - Hotel/Motel Sales Tax Return, Form R-1029H/M-Electronic Filing Requirement

Current through Register Vol. 50, No. 6, June 20, 2024
A.R.S.
				47:302, 321, 331 and
				R.S.
				51:1286, collectively, impose a 4 percent tax
				on the gross receipts from hotel and motel room rentals.
B. The Department of Revenue is required to
				collect the sales tax on hotel and motel room rentals and distribute it to
				various funds as indicated by
				R.S.
				47:302.2 et seq.,
				R.S.
				47:322.1 et seq. and
				R.S.
				47:332.1 et seq.
C. Effective with the July 2009 filing
				period, dealers who collect the state sales tax on hotel and motel room rentals
				will be required to file the Hotel/Motel Sales Tax return, Form R-1029H/M
				electronically with the Department of Revenue using the electronic format
				prescribed by the department.
D.
				Failure to comply with this electronic filing requirement will result in the
				assessment of a penalty of $100 or 5 percent of the tax, whichever is greater,
				as provided by
				R.S.
				47:1520(B).
1. If it is determined that the failure to
				comply is attributable, not to the negligence of the taxpayer, but to other
				cause set forth in written form and considered reasonable by the secretary, the
				secretary may remit or waive payment of the whole or any part of the
				penalty.
2. If the penalty exceeds
				$25,000, it may be waived by the secretary only after approval by the Board of
				Tax Appeals.
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-1527 - Electronic Filing Mandate for Reports and Returns related to the Sports Facility Assistance Fund

Current through Register Vol. 50, No. 6, June 20, 2024
A.R.S.
				47:1520(A)(1)(e) allows the
				secretary to require electronic filing of any return or report filed by a
				professional athletic team or a professional athlete which is required to be
				filed by the Department of Revenue for the administration of the Sports
				Facility Assistance Fund.
B.
				Effective for the 2011 tax year filings and all other tax years thereafter, all
				reports and returns filed by a professional athletic team or a professional
				athlete shall be filed electronically with the Department of Revenue using the
				electronic format provided by the department.
1. The returns and reports to be filed
				electronically include, but are not limited to, the following:
a. L-1 with the team roster
				attached;
b. L-3 reconciliation
				with attached, completed W-2s containing all federal information;
c. IT-540B with attached Schedules NRPA-1 and
				NRPA-2 for nonresident athletes; and
d. IT 540 for resident athletes.
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-1529 - Telecommunication Tax for the Deaf-Electronic Filing Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A.R.S.
				47:1520(A)(2) allows the
				secretary to require electronic filing of any return or report required by the
				Department of Revenue for the administration of the telecommunications for the
				deaf fund filed by a local or wireless telecommunication service company
				operating in Louisiana.
B.
				Effective for the third quarter of the 2018 taxable calendar and all other
				taxable calendar quarters thereafter, all reports and returns filed by a local
				or wireless telecommunication service company operating in Louisiana shall be
				filed electronically with the Department of Revenue on or before the thirtieth
				day following the close of the reporting period using the electronic format
				provided by the department.
C.
1. Failure to comply with the electronic
				filing requirement of this section in the absence of an undue hardship
				exemption 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-1530 - Telecommunication Tax for the Deaf-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 a local or wireless telecommunications service company
				operating in Louisiana to remit the tax collected for the Telecommunications
				for the Deaf Fund to the Department of Revenue by electronic funds
				transfer.
B. Effective for the
				third quarter of the 2018 taxable calendar and all other taxable calendar
				quarters thereafter, all payments by a local or wireless telecommunications
				service company operating in Louisiana shall be electronically transferred to
				the Department of Revenue on or before the thirtieth day following the close of
				the reporting period using the electronic format provided by the
				department.
C. For the 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 Timely Transfer Electronically
1. 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 through 1602.
2. The deduction allowed by
				R.S.
				47:1061 as compensation for collecting and
				remitting the tax shall not be allowed if the tax payment is not timely
				transmitted electronically.
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-1532 - Payment of Taxes by Credit or Debit Cards; Other

Current through Register Vol. 50, No. 6, June 20, 2024
A. Authority to Receive Payment
1. Payments by Credit or Debit Card. All
				taxes due under any state law that the secretary is authorized to collect may
				be paid by credit card or debit card as authorized by this Section. Payment of
				taxes by credit or debit card is voluntary on the part of the taxpayer. Only
				credit cards or debit cards from a nationally recognized institution may be
				used for this purpose, and all such payments must be made in the manner and in
				accordance with the forms, instructions and procedures prescribed by the
				secretary. All references in this regulation to tax also include interest,
				penalties, fees, payments, additional amounts, and additions to tax.
2. Payments by Electronic Funds Transfer
				Other than Credit or Debit Card. Payment by electronic funds transfer other
				than payment by credit card or debit card is currently authorized by
				R.S.
				47:1519. Specific provisions relating to
				payments by electronic funds transfer other than payment by credit or debit
				card are contained in
				R.S.
				47:1519 and the regulation promulgated
				pursuant to
				R.S.
				47:1519, LAC 61:I.4910 (Electronic Funds
				Transfer). Thus, this regulation only provides for payments of taxes by credit
				and debit card. Louisiana Revised Statute 47:1519 and LAC 61:I.4910 shall
				remain the authorities for payment by electronic funds transfer other than
				payment by credit card and debit card.
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-1533 - Tobacco Tax-Electronic Filing Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A.
1. For
				tax periods beginning on or after October 1, 2019, every dealer that files a
				Louisiana Tobacco Tax Return shall be required to file the return and all
				reports electronically with the Department of Revenue using the electronic
				format prescribed by the department.
2. For tax periods beginning on or after
				January 1, 2023, every retail dealer of vapor products that files a Louisiana
				Tobacco Tax Return for Retail Dealers of Vapor Products shall be required to
				file the return and all reports electronically with the Department of Revenue
				using the electronic format prescribed by the department.
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-1534 - Tobacco 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 tobacco tax by electronic funds
				transfer.
B.
1. Effective for all taxable periods
				beginning on or after October 1, 2019, all payments by a tobacco dealer 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.
2. Effective for all taxable periods
				beginning on or after January 1, 2023, all payments by a retail dealer of vapor
				products 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.
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-1535 - Industrial Hemp-Derived CBD and Consumable Hemp Products Tax Return-Electronic Filing Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A.
1. For tax periods beginning on or after
				January 1, 2020 and before August 1, 201, every industrial hemp-derived CBD
				retailer shall be required to file the Industrial Hemp-Derived CBD Tax return
				electronically with the Department of Revenue using the electronic format
				prescribed by the department.
2.
				For tax periods beginning on or after August 1, 2021, every consumable hemp
				products retailer shall be required to file the Consumable Hemp Products Tax
				return electronically with the Department of Revenue using the electronic
				format prescribed by the department.
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-1536 - Industrial Hemp-Derived CBD and Consumable Hemp Products 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 industrial hemp-derived CBD tax by
				electronic funds transfer.
B.
1. Effective for all taxable periods
				beginning on or after January 1, 2020 and before August 1, 2021, all payments
				by an industrial hemp-derived CBD retailer 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.
2. Effective for all
				taxable periods beginning on or after August 1, 2021, all payments by a
				consumable hemp products retailer 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.
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-1537 - Remote Seller Tax Return-Electronic Filing Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A. For tax periods beginning on or after July
				1, 2020, every remote seller shall be required to file the remote sellers tax
				return electronically with the Sales and Use Tax Commission for Remote Sellers
				(the "commission") using the electronic format prescribed by the
				commission.
B. Remote sellers may
				not send paper versions of any returns required to be filed.
C.
1.R.S.
				47:340(F) allows the
				commission to use the administrative provisions found in chapter 18 of subtitle
				II of the revised statutes in the same manner as the secretary of the
				Department of Revenue. Therefore, 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) per authority
				granted to the commission in
				R.S.
				47:340(F).
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-1538 - Remote Seller Derived Sales and Use Tax -Electronic Payment Required

Current through Register Vol. 50, No. 6, June 20, 2024
A. Effective for
				all taxable periods beginning on or after July 1, 2020, all payments by any
				remote seller shall be electronically transferred to the commission on or
				before the twentieth day following the close of the reporting period using the
				electronic format provided by the commission.
B. 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 in applicable
				state law and local ordinances.
C.
				If a remote seller has made a good faith attempt and exercises due diligence in
				initiating a payment according to this rule, 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 by the commission. Before a waiver will be
				considered, remote sellers must furnish the commission with documentation
				proving that due diligence was exercised and that the delay was clearly beyond
				their control.
D. In any case where
				the remote seller can prove payment by electronic funds transfer would create
				an undue hardship, the commission shall exempt the remote seller from the
				requirement to transmit funds electronically.
E. The tax returns must be filed
				electronically, separately from the electronic transmission of the
				remittance.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1519 and
				  47:340.
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-1539 - Alcoholic Beverage Tax Returns-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 manufacturer and wholesale
				dealer handling beverages of high and low alcoholic content and every
				out-of-state wine producer, manufacturer and retailer who sells and ships wine
				directly to a consumer in Louisiana shall be required to file all alcoholic
				beverage tax returns and reports electronically with the Department of Revenue
				using the electronic format prescribed by the department.
B. Manufacturers, wholesale dealers, and
				out-of-state wine producers, manufacturers, and retailers may not send paper
				versions of any returns or 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-1540 - Alcoholic Beverage Taxes-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 taxes on all alcoholic beverages by electronic
				funds transfer.
B. Effective for
				all reporting periods beginning on or after April 1, 2021, all payments of the
				tax on alcoholic beverages shall be electronically transferred to the
				Department of Revenue on or before the fifteenth of the month following the
				close of the reporting period for beverages of high alcoholic content, and the
				twentieth day of the month following the close of the reporting period for
				beverages of low alcoholic content and wine shipped directly to a consumer in
				Louisiana 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.1539.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 26:354(F),
				  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-1541 - Hazardous Waste Disposal 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 generator and disposer of
				hazardous waste subject to the tax levied in Chapter 7-A of Subtitle II of
				Title 47 of the Louisiana Revised Statutes shall be required to file all
				Hazardous Waste Disposal Tax Returns and Schedules electronically with the
				Department of Revenue using the electronic format prescribed by the
				department.
B. Generators and
				disposers of hazardous waste may not send paper versions of any returns or
				schedules 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).