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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 ENROLLED
SENATE BILL NO. 525
BY SENATOR MURRAY
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
* * *18
Section 2. This Act shall be effective for taxable periods beginning on or after19
December 31, 2009.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: