La. Admin. Code tit. 61 § III-1543

Current through Register Vol. 50, No. 11, November 20, 2024

Section III-1543 - Transportation and Communication Utilities Tax Return-Electronic Filing Requirements

A. For taxable periods beginning on or after April 1, 2021, every public utility as defined by R.S. 47:1003 shall be required to file the Transportation and Communication Utilities Tax Return electronically with the Department of Revenue using the electronic format prescribed by the department.

B. Public utilities may not send paper versions of any returns 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-1543

Promulgated by the Department of Revenue, Policy Services Division, LR 47273 (2/1/2021).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1511 and 47:1520.