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      RS 47:1852.1     


§1852.1.  Delinquency in filing annual reports

Should any company fail to file, on or before April first, the complete annual report required by R.S. 47:1852, the Louisiana Tax Commission shall advise the company in writing on or before April fifteenth of its delinquency and, thereafter, should the company fail to file the annual report on or before May first, the Louisiana Tax Commission shall certify the annual report as being delinquent.  Any company certified as delinquent shall be subject to a civil penalty of not more than two hundred dollars for each day's delinquency.  Any penalties imposed shall be imposed only after a hearing before the Louisiana Tax Commission.  Any appeal from the imposition of penalties by the Louisiana Tax Commission shall be appealable to the Nineteenth Judicial District Court and be tried by summary proceeding.

Acts 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000; Acts 2004, No. 591, §1, eff. Jan. 1, 2005.

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