La. Admin. Code tit. 61, § III-1547 - Consolidated Filers-Electronic Filing Requirements
A. Definitions
Consolidated Filer-taxpayers approved, according to LAC 61:I.4351.A.1.a, to file consolidated sales tax returns to report sales from multiple locations on one consolidated monthly return
B. For tax periods beginning on or
after December 1, 2021, consolidated filers shall be required to file the Form
R-1029, Louisiana Sales Tax Return, electronically.
C. Consolidated filers may not file paper
versions of any required returns.
D.
1.
Failure to comply with the electronic filing requirement of this section will
result in the assessment of a penalty as provided for in
R.S.
47:1520(B).
2. Waiver of the penalty provided for in
paragraph 1 of this subsection shall only be allowed as provided for in
R.S.
47:1520(B).
Notes
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