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
Universal Citation: LA Admin Code III-1533
Current through Register Vol. 50, No. 3, March 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.
B. Dealers 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).
AUTHORITY NOTE: Promulgated in accordance with R.S. 13:5077, 47:1511, and 47:1520.
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