Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:1514
Power to extend time to file returns and pay tax
# A.
Upon the written request of the taxpayer and for good cause shown, the collector may grant reasonable extensions of time for the filing of returns and payment of tax due under this Subtitle, provided that any extensions of time shall not exceed six months in the case of income and franchise taxes, one calendar month in the case of sales taxes, and two calendar months in the case of any other tax due under this Subtitle. Whenever an extension is granted pursuant to this Subsection, the return or tax for which the extension is granted shall not become delinquent until the expiration of the extension period; but interest will accrue on the tax during the period of the extension to be computed in all cases from the date the tax would have become delinquent in the absence of an extension.
# B.
In the event of a gubernatorially declared disaster or emergency, the collector may grant reasonable extensions of time for the filing of returns and reports and payment of taxes, fees, or service charges due under this Subtitle or any other law for which the authority to collect has been delegated to the secretary of the Department of Revenue, provided that any extensions of time shall not exceed six months in the case of income and franchise taxes and three calendar months in the case of any other tax, fee, or service charge collected by the Department of Revenue. Whenever an extension is granted pursuant to this Subsection, the return, report, tax, fee, or service charge for which the extension is granted shall not become delinquent until the expiration of the extension period; but interest will accrue on the tax, fee, or service charge during the period of the extension, to be computed in all cases from the date the tax, fee, or service charge would have become delinquent in the absence of an extension.
# C.
In the event of a presidentially declared disaster or emergency, the collector may grant reasonable extensions of time for the filing of returns and reports and payment of taxes, fees, or service charges due under this Subtitle or any other law for which the authority to collect has been delegated to the secretary of the Department of Revenue, provided that any extensions of time shall not exceed six months in the case of income and franchise taxes and three calendar months in the case of any other tax, fee, or service charge collected by the Department of Revenue. Whenever an extension is granted pursuant to this Subsection, the return, report, tax, fee, or service charge for which the extension is granted shall not become delinquent until the expiration of the extension period and the collector may suspend the accrual of interest for all or part of the extension period.
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In this chapter (37 sections)
- 47:1501 · Definitions
- 47:1502 · Administration by collector
- 47:1502.1 · Merger and consolidation of state tax collector for the…
- 47:1503 · Powers of authorized representatives of collector
- 47:1504 · Organization of Department of Revenue
- 47:1504.1 · Criminal history information; access to federal tax…
- 47:1505 · Collector's bond
- 47:1506 · Collector's records
- 47:1506.1 · Microfilm or microfiche records; electronic digitized…
- 47:1507 · Authentication of secretary's records; fees for searching for…
- 47:1508 · Confidentiality of tax records
- 47:1508.1 · Unauthorized disclosure of information
- 47:1509 · Publication of tax information
- 47:1510 · Preservation of returns and reports
- 47:1511 · Power to make rules and regulations
- 47:1512 · Power to employ counsel; attorney fees
- 47:1513 · Power to administer oaths
- 47:1514 · Power to extend time to file returns and pay tax
- 47:1515 · Prohibition of class action lawsuits
- 47:1515.1 · Sales tax refund; new housing construction
- 47:1515.2 · Authority to collect fees; office of conservation
- 47:1515.3 · Authority to collect severance taxes; Department of…
- 47:1516 · Out-of-state debt collection
- 47:1516.1 · In-state debt collection
- 47:1517 · Tax exemption budget
- 47:1517.1 · Tax incentives; state agencies and state offices that…
- 47:1517.2 · Tax incentive and economic development program evaluation…
- 47:1518 · Authority to require whole-dollar reporting on tax returns
- 47:1519 · Payment of taxes by electronic funds transfer; credit or…
- 47:1520 · Electronically filed returns; signatures
- 47:1520.1 · Electronically filed returns; signatures and direct deposit
- 47:1520.2 · Electronically filed claims for refunds; overpayment of…
- 47:1521 · Immediate disposition of collections
- 47:1522 · Alternative dispute resolution
- 47:1523 · Reciprocal agreements; federal government
- 47:1524 · Tax credit registry; requirements; limitations
- 47:1525 · Louisiana Tax Institute; membership, terms, and duties and…