La. Admin. Code tit. 61 § III-1533
Current through Register Vol. 50, No. 11, November 20, 2024
Section III-1533 - Tobacco Tax-Electronic Filing RequirementsA.1. For tax periods beginning on or after October 1, 2019, every dealer that files a Louisiana Tobacco Tax Return shall be required to file the return and all reports electronically with the Department of Revenue using the electronic format prescribed by the department.2. For tax periods beginning on or after January 1, 2023, every retail dealer of vapor products that files a Louisiana Tobacco Tax Return for Retail Dealers of Vapor Products shall be required to file the return and all reports electronically with the Department of Revenue using the electronic format prescribed by the department.B. Dealers may not send paper versions of any returns or 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).La. Admin. Code tit. 61, § III-1533
Promulgated by the Department of Revenue, Policy Services Division, LR 45932 (7/1/2019), Amended LR 482764 (11/1/2022).AUTHORITY NOTE: Promulgated in accordance with R.S. 13:5077,47:1511, and 47:1520.