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
Universal Citation: LA Admin Code III-1537
Current through Register Vol. 50, No. 9, September 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).
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1520 and 47:340.
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