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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. 680
BY SENATOR SHAW
AN ACT1
To amend and reenact R.S. 47:287.614(A) and 287.651(A), relative to the due date of2
corporation income tax returns and payments for nonprofit organizations; to provide3
for an effective date; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:287.614(A) and 287.651(A) are hereby amended and reenacted6
to read as follows: 7
§287.614. Time and place for filing returns; information concerning federal return;8
extension of time to file9
A. (1) Returns made on the basis of the calendar year shall be made and filed10
with the secretary at Baton Rouge, Louisiana, on or before the fifteenth day of April11
following the close of the calendar year. Returns made on the basis of a fiscal year12
shall be made and filed on or before the fifteenth day of the fourth month following13
the close of the fiscal year with the secretary at Baton Rouge, Louisiana.14
(2) Notwithstanding the provisions of Paragraph (1) of this Subsection,15
returns of organizations described in I.R.C. Section 501 made on the basis of the16
calendar year shall be made and filed with the secretary at Baton Rouge,17
Louisiana, on or before the fifteenth day of June following the close of the18
calendar year. Returns made on the basis of a fiscal year shall be made and filed19
on or before the fifteenth day of the sixth month following the close of the fiscal20
year with the secretary at Baton Rouge, Louisiana.21
* * *22
§287.651. Payment of tax23
A. Time of payment. 24 SB NO. 680 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
(1) The total amount of tax on a calendar year return imposed by this Part1
shall be paid on the fifteenth day of April following the close of the calendar year,2
or, if a calendar year return is filed before said due date, then the tax shall be paid3
when the return is filed; and, if the return is on the basis of a fiscal year, then the4
total amount of tax shall be paid on the fifteenth day of the fourth month following5
the close of the fiscal year, or, if a fiscal year return is filed before said due date, then6
the tax shall be paid when the return is filed.7
(2) Notwithstanding the provisions of Paragraph (1) of this Subsection,8
the total amount of tax imposed by this Part on organizations described in9
I.R.C. Section 501 on a calendar year return shall be paid on the fifteenth day10
of June following the close of the calendar year, or, if a calendar year return is11
filed before said due date, then the tax shall be paid when the return is filed;12
and, if the return is on the basis of a fiscal year, then the total amount of tax13
shall be paid on the fifteenth day of the sixth month following the close of the14
fiscal year, or, if a fiscal year return is filed before said due date, then the tax15
shall be paid when the return is filed.16
(3) The full amount of tax disclosed by the return as filed shall constitute an17
assessment at that time and shall be recorded as an assessment in the records of the18
secretary.19
* * *20
Section 2. This Act shall become effective for all taxable periods beginning on or21
after January 1, 2009.22
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: