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-4911 - File Date of Returns and Other Documents; Payment Dates
Universal Citation: LA Admin Code I-4911
Current through Register Vol. 50, No. 3, March 20, 2024
A. Definitions. For the purposes of these rules, the following terms shall have the meanings ascribed to them in this Section.
Courier- a messenger other than the United States Postal Service that delivers parcels, packages and the like containing returns, reports, other documents or payments.
Electronically- by computer, telephone or internet.
Postage- the amount of money paid for the delivery of a piece of mail by the United States Postal Service.
Postage Meter- the postage printing die and postage registering mechanism of a mailing machine which must meet postal service test specifications and is subject to inspection by the United States Postal Service.
Postmark-an official mark made by the United States postal service on a piece of mail to cancel the stamp and to indicate the place and date of sending.
B. File Date of a Return, Report and Other Document
1.
Delivery by the United States Postal Service. A return, report or other
document in a properly addressed envelope with sufficient postage delivered by
the United States Postal Service is deemed filed on the date postmarked by the
United States Postal Service. The postmark must bear a date on or before the
last date prescribed for filing the return, report or other document in order
to be considered timely filed. If the postmark on the envelope is not legible,
the taxpayer has the burden of proving the date that the postmark was made. If
the return, report or other document is sent by United States registered or
certified mail, the date of registration is treated as the date of postmark. A
postage meter date is considered a valid postmark date provided it does not
conflict with a legible United States Postal Service postmark date. If the
dates conflict, the United States Postal Service date shall override the meter
date.
2. Delivery by Courier. A
return, report or other document delivered by courier is deemed filed on the
date it is delivered to the department's headquarters or a regional
office.
3. Delivery by the
Taxpayer. A return, report or other document delivered by the taxpayer or a
representative of the taxpayer is deemed filed on the date it is delivered to
the department's headquarters or a regional office.
4. Electronically Filed. A return, report or
other document filed electronically is deemed filed on the date transmitted to
the department or to a third party acting as the department's agent.
5. Electronic Payment as a Substitute. In the
case where a taxpayer is allowed to and has elected to have an electronic
payment represent his return, the return shall be considered filed on the date
the transmitted funds are posted to the state of Louisiana's bank
account.
C. Payment Dates
1. Delivery by the United States Postal
Service
a. A payment made in conjunction with
the filing of a tax return and submitted in a properly addressed envelope with
sufficient postage delivered by the United States Postal Service is deemed paid
on the date it is postmarked. If the postmark on the envelope is not legible,
the taxpayer has the burden of proving the date that the postmark was made. If
the payment is sent by United States registered or certified mail, the date of
registration is treated as the date of postmark. A postage meter date is
considered a valid postmark date provided it does not conflict with a legible
United States Postal Service postmark date. If the dates conflict, the United
States Postal Service date shall override the meter date.
b. Any payment other than that described in
Subparagraph C.1.a above including but not limited to payments of billing
notices and unidentified payments is deemed paid on the date it is delivered to
the department's headquarters or a regional office.
2. Delivery by Courier. A payment delivered
by courier is deemed paid on the date it is delivered to the department's
headquarters or a regional office.
3. Delivery by the Taxpayer. A payment
delivered by the taxpayer or a representative of the taxpayer is deemed paid on
the date it is delivered to the department's headquarters or a regional
office.
4. Electronic Remittance. A
payment remitted electronically is deemed paid on the date the transmitted
funds are posted to the state of Louisiana's bank account. A taxpayer required
by the provisions of
R.S.
47:1519(B) and LAC 61:I.4910
to pay by electronic funds transfer must comply with the statutes and
regulations governing electronic funds transfers, as well as written procedures
prescribed by the department, in order to have the payment deemed timely
paid.
5. Dishonored Payment. A
payment remitted to the department that is later dishonored by the taxpayer's
financial institution or the taxpayer's representative's financial institution
is not deemed paid until the date the replacement funds are posted to the state
of Louisiana's bank account or guaranteed money is delivered to the
department's headquarters or a regional office.
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1511.
Disclaimer: These regulations may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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