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-1541 - Hazardous Waste Disposal Tax Return- Electronic Filing Requirements
Universal Citation: LA Admin Code III-1541
Current through Register Vol. 50, No. 9, September 20, 2024
A. For taxable periods beginning on or after April 1, 2021, every generator and disposer of hazardous waste subject to the tax levied in Chapter 7-A of Subtitle II of Title 47 of the Louisiana Revised Statutes shall be required to file all Hazardous Waste Disposal Tax Returns and Schedules electronically with the Department of Revenue using the electronic format prescribed by the department.
B. Generators and disposers of hazardous waste may not send paper versions of any returns or schedules 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. 47:831, 47:1511, and 47:1520.
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