La. Admin. Code tit. 61 § I-4908
Current through Register Vol. 50, No. 8, August 20, 2024
Section I-4908 - Insufficient Funds ChecksA. In the event a check used to make a remittance of tax under protest pursuant to R.S. 47:1576 is returned unpaid by the bank on which it is drawn for any reason related to the account on which the check is written, such shall constitute a failure to remit taxes.La. Admin. Code tit. 61, § I-4908
Promulgated by the Department of Revenue, Policy Services Division, LR 28:347 (February 2002).AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1576.