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
Universal Citation: LA Admin Code III-1535
Current through Register Vol. 50, No. 9, September 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.
B. Retailers 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).
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1511, and 47:1520.
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