La. Admin. Code tit. 61 § III-1549

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

Section III-1549 - Aviation Fuel Dealers-Electronic Filing Requirements

A. Definitions. The terms aviation fuel, aviation fuel dealer, aviation gasoline, and aviation jet fuel shall have the same meanings given to them in R.S. 47:818.2.

B. For filing periods beginning on or after October 1, 2024, aviation fuel dealers shall be required to file the Form R-1029E, Louisiana Sales Tax Return, electronically.

C. Aviation fuel dealers may not file paper versions of the Form R-1029.

D.

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), beginning with the October 2024 filing period.

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-1549

Promulgated by the Department of Revenue, Policy Services Division, LR 501293 (9/1/2024).

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