SLS 10RS-882 ENGROSSED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2010
SENATE BILL NO. 525
BY SENATOR MURRAY
REVENUE DEPARTMENT. Authorizes the Secretary of the Department of Revenue to
require electronic filing of returns and reports by professional athletic teams or professional
athletes associated with administering the Sports Facility Assistance Fund. (8/15/10)
AN ACT1
To amend and reenact R.S. 47:1520(A)(1)(e), relative to electronic filing of tax returns; to2
authorize the Secretary of the Department of Revenue to require electronically filed3
returns and reports by professional athletic teams and professional athletes for the4
administration of the Sports Facility Assistance Fund; to provide for an effective5
date; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 47:1520(A)(1)(e) is hereby amended and reenacted to read as8
follows:9
ยง1520. Electronically filed returns; signatures10
A. (1) The Secretary may require electronic filing of tax returns or reports11
under any of the following circumstances:12
* * *13
(e) The Any return or report that is a composite return filed by a14
professional athletic team or professional athlete is required to file with the15
Department of Revenue for the administration of the Sports Facility Assistance16
Fund.17 SB NO. 525
SLS 10RS-882 ENGROSSED
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
* * *1
Section 2. This Act shall be effective for taxable periods beginning on or after2
December 31, 2009. 3
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Danielle Doiron.
DIGEST
Murray (SB 525)
Present law allows the Secretary of the Department of Revenue to require the electronic
filing of the composite return filed by a professional athletic team.
Proposed law allows the Secretary of the Department of Revenue to require the electronic
filing of any return or report a professional athletic team or professional athlete files for the
administration of the Sports Facility Assistance Fund.
Effective for all calendar years beginning after December 31, 2009.
(Amends R.S. 47:1520(A)(1)(e))