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Rs 47:287.614 Time And Place For Filing Returns; Information Concerning Federal Return; Extension Of Time To File

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

extension of time to file

A.(1) 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 made on the basis of a fiscal year shall be made and filed

on or before the fifteenth day of the fifth month following the close of the fiscal year with

the secretary at Baton Rouge, Louisiana.

(2) Notwithstanding the provisions of Paragraph (1) of this Subsection, returns of

organizations described in I.R.C. Section 501 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 June following the close of the calendar year. Returns made on the basis of a fiscal year

shall be made and filed on or before the fifteenth day of the sixth month following the close

of the fiscal year with the secretary at Baton Rouge, Louisiana.

B. A taxpayer shall disclose on its Louisiana income tax return the amount of taxable

income reported on its federal income tax return for the same taxable year and, when

requested by the secretary, shall furnish a true and correct duplicate of its federal income tax

return, statement, or report for the same taxable year.

C. Any corporation whose federal income tax return is adjusted by the Internal

Revenue Service shall file an amended return within one hundred eighty days of the final

determination of such adjustments from the Internal Revenue Service.

D.(1) The secretary may grant a reasonable extension of time for filing returns, not

to exceed seven 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.

(2) The secretary may accept a photocopy or duplicate original of the taxpayer's:

(a) Federal application for an extension of time to file, or

(b) Application for an automatic extension of time to file a federal return.

(3) The secretary may grant an extension of time to file a Louisiana income tax

return for a specific taxable period if the taxpayer has received an automatic extension of

time to file a federal income tax return for that taxable period. The method for taxpayer

notification of the secretary that an automatic federal extension was obtained shall be

established by rule. The secretary may otherwise provide for the automatic extension of time

to file a corporation return not to exceed seven months, or the extended due date of the

federal income tax return, whichever is later.

E. Should the day required for filing returns fall on Saturday, Sunday, or a legal

holiday, the return shall be made and filed on the next business day. This Subsection is

applicable to the filing dates required by Subsection A and filing dates extended pursuant to

Subsection D.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1987, No. 136, §1, eff.

June 18, 1987; Acts 2001, No. 1032, §15; Acts 2010, No. 214, §1; Acts 2014, No. 198, §1,

eff. July 1, 2014; Acts 2016, No. 661, §1, eff. June 17, 2016.

{{NOTE: See Acts 1987, No. 136, §2.}}

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

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

Keywords
return
tax
file
federal
secretary
income
time
extension
taxpayer
returns