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2024 Third Extraordinary Session

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RS 47:103

§103. Time and place for filing returns; information concerning federal return

A. Time and place for filing returns. (1) Corporation income tax returns. Returns for corporations on the basis of the calendar year shall be made and filed with the secretary at Baton Rouge, Louisiana, on or before the fifteenth day of May, following the close of the calendar year. Returns for corporations made on the basis of a fiscal year shall be made and filed with the secretary at Baton Rouge, Louisiana, on or before the fifteenth day of the fifth month following the close of the fiscal year.

(2)(a) Partnership tax returns. Except as provided for in Subparagraph (b) of this Paragraph, returns made by a partnership required to file a partnership return of income made on the basis of the calendar year shall be made and filed with the secretary at Baton Rouge, Louisiana, on or before the fifteenth day of May, following the close of the calendar year. Returns made by a partnership required to file a partnership return of income made on the basis of a fiscal year shall be made and filed with the secretary at Baton Rouge, Louisiana, on or before the fifteenth day of the fifth month following the close of the fiscal year.

(b) Partnership composite returns. Composite returns required to be made for an entity treated as a partnership for state income tax purposes and which is made on the basis of the calendar year shall be made and filed with the secretary at Baton Rouge, Louisiana, on or before the fifteenth day of May, following the close of the calendar year. Composite returns required to be made for an entity treated as a partnership for state income tax purposes and which is made on the basis of a fiscal year shall be made and filed with the secretary at Baton Rouge, Louisiana, on or before the fifteenth day of the fifth month following the close of the fiscal year.

(3) Other income tax returns. Returns other than corporation and partnership returns made on the basis of the calendar year shall be made and filed with the secretary at Baton Rouge, Louisiana, on or before the fifteenth day of May, following the close of the calendar year. Returns other than corporation and partnership returns made on the basis of a fiscal year shall be made and filed with the secretary at Baton Rouge, Louisiana, on or before the fifteenth day of the fifth month following the close of the fiscal year.

(4) In the event that the date on which returns shall be filed falls on Saturday, Sunday, or a legal holiday, the return shall be made and filed on the next business day.

B. Where a taxpayer files a federal income tax return, he shall disclose in his state return the amount of federal net income reported in his federal return for the same period.

C. Any taxpayer, taxable under this Chapter whose federal income tax return is adjusted must furnish a statement to the collector, disclosing the nature and amounts of such adjustments within sixty days after the federal adjustments have been made and accepted by the taxpayer, provided that if the taxpayer does not receive a statement of the federal adjustments until after he accepts the adjustments, he shall have sixty days from the receipt of such statement within which to furnish the required statement to the collector. Paying the federal tax shown due or signing a consent to immediate assessment shall constitute an acceptance of the federal adjustments.

D.(1) The secretary may grant a reasonable extension of time for filing returns, not to exceed six months from the date the Louisiana income tax return is due or the extended due date of the federal income tax return, whichever is later. The secretary may accept a physical copy of a taxpayer's Internal Revenue Service form requesting an extension of time to file a federal income tax return for the same taxable period as an extension of time to file a Louisiana income tax return or provide for the automatic extension of the Louisiana income tax return without the necessity of an additional state form concerning the request for an extension of time.

(2) For individual, partnership, and fiduciary income tax returns for taxable periods beginning on or after January 1, 2022, there shall be an automatic six-month extension of the time to file the return.

(3) All filing extensions provided pursuant to this Subsection are conditioned upon the filing of the required return within the extension time period. If the required return is not filed within the extension time period, there shall be no extension and any delinquent filing penalty shall be computed from the original due date of the return.

Amended by Acts 1950, No. 445, §1; Acts 1952, No. 4, §1; Acts 1985, No. 100, §1, eff. June 29, 1985; Acts 1985, No. 104, §1; Acts 1986, No. 60, §1, eff. Jan. 1, 1986; Acts 2016, No. 461, §1; Acts 2016, No. 661, §1, eff. June 17, 2016; Acts 2021, No. 287, §1, eff. June 14, 2021; Acts 2022, No. 410, §1.

NOTE: See Acts 2016, No. 661, §3, regarding applicability.