La. Admin. Code tit. 61 § III-1521

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

Section III-1521 - Louisiana State and Parish and Municipalities Beer Tax Return, Form R-5621-Electronic Filing Requirement

A.R.S. 26:492 authorizes parishes and municipalities to impose a tax on beverages of low alcoholic content of not more than $1.50 per standard barrel of 31 gallons.

B. The Department of Revenue is required to collect the parish and municipalities beer tax and distribute it to the local tax authorities.

C. Effective with the July 2009 filing period, dealers who collect the parish and municipalities beer tax will be required to file the Louisiana State and Parish and Municipalities Beer Tax return, Form R-5621, electronically with the Department of Revenue using the electronic format prescribed by the department.

D. Failure to comply with this electronic filing requirement will result in the assessment of a penalty of $100 or 5 percent of the tax, whichever is greater, as provided by R.S. 47:1520(B).

1. If it is determined that the failure to comply is attributable, not to the negligence of the taxpayer, but to other cause set forth in written form and considered reasonable by the secretary, the secretary may remit or waive payment of the whole or any part of the penalty.

2. If the penalty exceeds $25,000, it may be waived by the secretary only after approval by the Board of Tax Appeals.

La. Admin. Code tit. 61, § III-1521

Promulgated by the Department of Revenue, Policy Services Division, LR 35:1253 (July 2009).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1511, 47:1520, and R.S. 26:492.