La. Admin. Code tit. 61 § I-4903

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

Section I-4903 - Timely Filing When the Due Date Falls on Saturday, Sunday, or Legal Holiday

A. Unless otherwise specifically provided, when the due date of any report or return prescribed under the laws administered by the Department of Revenue and Taxation, falls on a Saturday, Sunday, or a legal holiday, the report or return shall be considered timely if it is filed on the next business day.

B. Definitions. For the purposes of this Section, the following term is defined.

Legal Holiday-any legal holiday observed by the state of Louisiana or the United States Post Office.

La. Admin. Code tit. 61, § I-4903

Promulgated by the Department of Revenue and Taxation, Office of the Secretary, LR 19:1594 (December 1993).

AUTHORITY NOTE: Promulgated in accordance with R.S. 9:188, 26:453,45:1179, 47:1511, and 47:2425.