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-1549 - Aviation Fuel Dealers-Electronic Filing Requirements
Universal Citation: LA Admin Code III-1549
Current through Register Vol. 50, No. 9, September 20, 2024
A. Definitions. The terms aviation fuel, aviation fuel dealer, aviation gasoline, and aviation jet fuel shall have the same meanings given to them in R.S. 47:818.2.
B. For filing periods beginning on or after October 1, 2024, aviation fuel dealers shall be required to file the Form R-1029E, Louisiana Sales Tax Return, electronically.
C. Aviation fuel dealers may not file paper versions of the Form R-1029.
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), beginning with
the October 2024 filing period.
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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