§ 47:105 — Payment of tax

§105. Payment of tax
A. Time of payment. The total amount of tax due on a calendar or fiscal year income
tax return shall be paid on the date the return is required by law to be filed determined
without regard to any extension of time for filing the return. The full amount of tax disclosed
by the return as filed shall constitute an assessment at that time, and shall be recorded as an
assessment in the records of the secretary.
B. Installment Payments. If the taxpayer qualifies for an installment agreement plan,
the taxpayer may elect to pay the tax in installments. Each installment payment shall be paid
in accordance with the installment agreement plan established in accordance with the
provisions of R.S. 47:1576.2 and rules and regulations promulgated by the department in
accordance with the Administrative Procedure Act. If any installment payment is not paid
on or before the date fixed for its payment, the whole amount of tax unpaid shall be paid
upon notice and demand from the secretary. However, upon request of the taxpayer and
approval of the secretary, the secretary may reinstate the installment payment agreement plan
after payment of the fee required in R.S. 47:1576.2.
C. Extension of time for payment. At the request of the taxpayer, the collector may
extend the time for payment of the amount determined as the tax by the taxpayer, or an
installment thereof for a period not to exceed six months from the date prescribed for the
payment of the tax or an installment thereof. In such case the amount in respect of which the
extension is granted shall be paid, on or before the date of the expiration of the period of the
extension.
D. Voluntary advance payment. A tax imposed by this Chapter or any installment
thereof, may be paid at the election of the taxpayer, prior to the date prescribed for its
payment.
E. Fractional parts of cent. In the payment of any tax under this Chapter, a fractional
part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case
it shall be increased to one cent.
F. Receipts. The collector upon any payment of any tax imposed by this Chapter
shall upon request give to the person making such payment a full written or printed receipt
therefor.
G. Form of payment. All payments of taxes under this Chapter shall be made
payable to the collector of revenue; and the amount may be paid by check, bank draft, post
office money order, express money order, electronic funds transfer, or credit or debit cards.
H. Bad checks. If any check or money order in payment of any amount receivable
under this Chapter is not duly paid, in addition to any other penalties provided by law, there
shall be paid in the same manner as tax by the person who tendered such check, upon
demand by the collector, a penalty equal to 1 percent of the amount of such check, except
that if the amount of such check is less than $500, the penalty under this Section shall be $5
or the amount of such check, whichever is the lesser. This Section shall not apply where it
is established to the satisfaction of the collector that the person tendering such check was in
good faith and did so with reasonable cause to believe that it would be duly paid.
NOTE: See Acts 1986, No. 60, §§2, 3.

Legislative History

Added by Acts 1960, No. 342, §1; Amended by Acts 1960, No. 342, §1; Acts 1986, No. 60, §1, eff. Jan. 1, 1986; Acts 2001, No. 1032, §15; Acts 2004, No. 900, §1, eff. Jan. 1, 2005; Acts 2015, No. 130, §1, eff. July 1, 2015.