La. Admin. Code tit. 61 § III-1529
Current through Register Vol. 50, No. 9, September 20, 2024
Section III-1529 - Telecommunication Tax for the Deaf-Electronic Filing RequirementsA.R.S. 47:1520(A)(2) allows the secretary to require electronic filing of any return or report required by the Department of Revenue for the administration of the telecommunications for the deaf fund filed by a local or wireless telecommunication service company operating in Louisiana.B. Effective for the third quarter of the 2018 taxable calendar and all other taxable calendar quarters thereafter, all reports and returns filed by a local or wireless telecommunication service company operating in Louisiana shall be filed electronically with the Department of Revenue on or before the thirtieth day following the close of the reporting period using the electronic format provided by the department.C.1. Failure to comply with the electronic filing requirement of this section in the absence of an undue hardship exemption 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-1529
Promulgated by the Department of Revenue, Policy Services Division, LR 441272 (7/1/2018).AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1511, 1061, and 1520.