§ 47:1514 — Power to extend time to file returns and pay tax

Louisiana § 47:1514

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§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.

Legislative History

Acts 2020, No. 47, §1, eff. June 4, 2020.