2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:1519 — Payment of taxes by electronic funds transfer; credit or debit cards; other

§1519. Payment of taxes by electronic funds transfer; credit or debit cards; other

A. In payment of all taxes, penalties, interest, fees, and payments due under any state law for which the authority to collect has been delegated to the secretary of the Department of Revenue, the secretary will accept cash, a bank draft, cashier's check, teller's check, certified check, personal check, money order, electronic funds transfer, or credit or debit card from a nationally recognized institution. At the time of payment, the service fee for the use of a credit or debit card shall be charged to the taxpayer and shall be collectible as part of his liability, but the charge shall not exceed the fee charged by the credit card issuer, including any discount rate.

B.(1) For taxable periods beginning on or after January 1, 2004, and ending on or before December 31, 2005, the secretary of the Department of Revenue may require payments by electronic funds transfer under any of the following circumstances:

(a) The tax due in connection with the filing of any return, report, or other document exceeds fifteen thousand dollars.

(b) A taxpayer files tax returns more frequently than monthly and during the preceding twelve-month period, the average total payments exceed fifteen thousand dollars per month.

(c) A company files withholding tax returns and payments on behalf of other taxpayers and during the preceding twelve-month period, the average total payments for all tax returns filed exceed fifteen thousand dollars per month.

(2) For taxable periods beginning on or after January 1, 2006, and ending on or before December 31, 2007, the secretary of the Department of Revenue may require payments by electronic funds transfer under any of the following circumstances:

(a) The tax due in connection with the filing of any return, report, or other document exceeds ten thousand dollars.

(b) A taxpayer files tax returns more frequently than monthly and during the preceding twelve-month period, the average total payments exceed ten thousand dollars per month.

(c) A company files withholding tax returns and payments on behalf of other taxpayers and during the preceding twelve-month period the average total payments for all tax returns filed exceed ten thousand dollars per month.

(3) For taxable periods beginning on or after January 1, 2008, the secretary of the Department of Revenue may require payments by electronic funds transfer under any of the following circumstances:

(a) The tax due in connection with the filing of any return, report, or other document exceeds five thousand dollars.

(b) A taxpayer files tax returns more frequently than monthly and during the preceding twelve-month period, the average total payments exceed five thousand dollars per month.

(c) A company files withholding tax returns and payments on behalf of other taxpayers, and during the preceding twelve-month period, the average total payments for all tax returns filed exceed five thousand dollars per month.

(4) When a payment is required to be made within a prescribed period or by a prescribed due date and the payment is delivered by electronic means after the period or due date, for the purpose of imposing late payment penalties, the payment date is the date of the transaction's confirmation time and date stamp. However, if the payment is not timely paid, the date of receipt by the secretary shall govern for purposes of determining the amount of any late payment penalties. A separate transfer shall be made for each return.

(5) In lieu of electronic funds transfer, full payment may be made in investible funds delivered in person or by courier to the department on or before the close of business on the date required by law to be paid.

(6) If any taxpayer fails to comply with the electronic funds transfer requirements, the tax payment will be considered delinquent and will be subject to penalties and interest as provided under R.S. 47:1601 through 1602.

(7) Notwithstanding any provisions of law to the contrary, the provisions of this Section shall not apply to individual income tax returns.

C. The secretary shall promulgate such rules and regulations as are necessary to implement this Section under the Administrative Procedure Act. These rules and regulations will address, at a minimum, the responsibility of the department to notify taxpayers and others responsible for making payments under this Section, the identification of taxes of which payment is required under this Section, the procedures for making payments, payment alternatives, and proof of timely payment.

Acts 1992, No. 172, §1, eff. June 8, 1992; Acts 1997, No. 793, §1, eff. Jan. 1, 1998; Acts 1997, No. 658, §2; Acts 1999, No. 204, §1, eff. June 11, 1999; Acts 2003, No. 112, §1, eff. for taxable periods beginning on and after Jan. 1, 2004.