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-1545 - Report of Inspection and Supervision Fee-Electronic Filing Requirements
Universal Citation: LA Admin Code III-1545
Current through Register Vol. 50, No. 9, September 20, 2024
A. For fee periods beginning on or after April 1, 2021, every common carrier and public utility required to file the quarterly report of inspection and supervision fee shall file the report electronically with the Department of Revenue using the electronic format prescribed by the department.
B. Common carriers and public utilities may not send paper versions of any 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. 47:1511, and 47:1520.
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