Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part I - Taxes Collected and Administered by the Secretary of Revenue
Chapter 49 - Tax Collection
Section I-4905 - Signature Alternatives; Electronic Filings
Universal Citation: LA Admin Code I-4905
Current through Register Vol. 50, No. 3, March 20, 2024
A. As authorized by R.S. 47:1520, the following alternate methods for signing, subscribing, or verifying tax returns, statements, or other documents filed by electronic means are allowed and shall have the same validity and consequence as the actual signature and/or written declaration.
B. The following alternatives are allowed in lieu of submitting a written signature/declaration for tax returns transmitted electronically via any computer, telephone, or internet by the taxpayer or the taxpayer's agent:
1. the taxpayer's signature
document maintained by the electronic filer on file and secured for a period of
three years from December 31 of the year in which the taxes were due;
2. the taxpayer's signature on a trading
partner agreement with the department;
3. a Personal Identification Number (PIN);
or
4. an electronic signature as
specified in a filing agreement.
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1520.
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