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-1547 - Consolidated Filers-Electronic Filing Requirements
Universal Citation: LA Admin Code III-1547
Current through Register Vol. 50, No. 9, September 20, 2024
A. Definitions
Consolidated Filer-taxpayers approved, according to LAC 61:I.4351.A.1.a, to file consolidated sales tax returns to report sales from multiple locations on one consolidated monthly return
B. For tax periods beginning on or after December 1, 2021, consolidated filers shall be required to file the Form R-1029, Louisiana Sales Tax Return, electronically.
C. Consolidated filers may not file paper versions of any required returns.
D.
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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