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Rs 47:103 Time And Place For Filing Returns; Information Concerning Federal Return

§103. Time and place for filing returns; information concerning federal return

A. Time and place for filing returns. (1) Corporation income tax returns. Returns

for corporations on the basis of the calendar year shall be made and filed with the secretary

at Baton Rouge, Louisiana, on or before the fifteenth day of May, following the close of the

calendar year. Returns for corporations made on the basis of a fiscal year shall be made and

filed with the secretary at Baton Rouge, Louisiana, on or before the fifteenth day of the fifth

month following the close of the fiscal year.

(2)(a) Partnership tax returns. Except as provided for in Subparagraph (b) of this

Paragraph, returns made by a partnership required to file a partnership return of income made

on the basis of the calendar year shall be made and filed with the secretary at Baton Rouge,

Louisiana, on or before the fifteenth day of April, following the close of the calendar year.

Returns made by a partnership required to file a partnership return of income made on the

basis of a fiscal year shall be made and filed with the secretary at Baton Rouge, Louisiana,

on or before the fifteenth day of the fourth month following the close of the fiscal year.

(b) Partnership composite returns. Composite returns required to be made for an

entity treated as a partnership for state income tax purposes and which is made on the basis

of the calendar year shall be made and filed with the secretary at Baton Rouge, Louisiana,

on or before the fifteenth day of May, following the close of the calendar year. Composite

returns required to be made for an entity treated as a partnership for state income tax

purposes and which is made on the basis of a fiscal year shall be made and filed with the

secretary at Baton Rouge, Louisiana, on or before the fifteenth day of the fifth month

following the close of the fiscal year.

(3) Other income tax returns. Returns other than corporation and partnership returns

made on the basis of the calendar year shall be made and filed with the secretary at Baton

Rouge, Louisiana, on or before the fifteenth day of May, following the close of the calendar

year. Returns other than corporation and partnership returns made on the basis of a fiscal

year shall be made and filed with the secretary at Baton Rouge, Louisiana, on or before the

fifteenth day of the fifth month following the close of the fiscal year.

(4) In the event that the date on which returns shall be filed falls on Saturday,

Sunday, or a legal holiday, the return shall be made and filed on the next business day.

B. Where a taxpayer files a federal income tax return, he shall disclose in his state

return the amount of federal net income reported in his federal return for the same period.

C. Any taxpayer, taxable under this Chapter whose federal income tax return is

adjusted must furnish a statement to the collector, disclosing the nature and amounts of such

adjustments within sixty days after the federal adjustments have been made and accepted by

the taxpayer, provided that if the taxpayer does not receive a statement of the federal

adjustments until after he accepts the adjustments, he shall have sixty days from the receipt

of such statement within which to furnish the required statement to the collector. Paying the

federal tax shown due or signing a consent to immediate assessment shall constitute an

acceptance of the federal adjustments.

D. The secretary may grant a reasonable extension of time for filing returns, not to

exceed six months from the date the Louisiana income tax return is due or the extended due

date of the federal income tax return, whichever is later. The secretary may accept a physical

copy of a taxpayer's Internal Revenue Service form requesting an extension of time to file

a federal income tax return for the same taxable period as an extension of time to file a

Louisiana income tax return or provide for the automatic extension of the Louisiana income

tax return without the necessity of an additional state form concerning the request for an

extension of time.

Amended by Acts 1950, No. 445, §1; Acts 1952, No. 4, §1; Acts 1985, No. 100, §1,

eff. June 29, 1985; Acts 1985, No. 104, §1; Acts 1986, No. 60, §1, eff. Jan. 1, 1986; Acts

2016, No. 461, §1; Acts 2016, No. 661, §1, eff. June 17, 2016.

{{NOTE: SEE ACTS 1985, NO. 104, §2.}}

{{NOTE: SEE ACTS 1986, NO. 60, §§2, 3.}}

NOTE: See Acts 2016, No. 661, §3, regarding applicability.

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Local Government
Louisiana
3
8
0
John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802

Keywords
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