HLS 12RS-1137 ORIGINAL
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Regular Session, 2012
HOUSE BILL NO. 898
BY REPRESENTATIVE ROBIDEAUX
TAX RETURN: Requires all withholding tax returns to be filed quarterly
AN ACT1
To amend and reenact R.S. 47:114(A) through (H), relative to tax administration, to provide2
for the quarterly filing of withholding tax returns; to provide for the due date of3
payments of the withholding return; to authorize rulemaking; and to provide for4
related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:114(A) through (H) are hereby amended and reenacted to read7
as follows: 8
ยง114. Returns and payment of tax9
A. Quarterly returns. Except as otherwise provided in this Section, every10
Every employer required to deduct and withhold any tax under this Sub-part Subpart11
and every person who deducts and withholds any amount from any wage payments12
under the authority of this Sub-part Subpart shall make a calendar quarterly return13
to the collector secretary on a form prescribed by him and shall pay therewith the tax14
required to be paid under this Sub-part for each calendar quarter, which payment15
shall in no event be less than the amount actually withheld.16
B. Return for periods less than a calendar quarter. Every employer required17
to deduct and withhold any tax under this Subpart and every person who deducts and18
withholds any amount from any wage under the authority of this Subpart shall make19
returns and shall pay the tax as follows:20 HLS 12RS-1137 ORIGINAL
HB NO. 898
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(1) When the amount deducted or withheld any calendar month from the1
combined wages of all employees is an amount equal to or greater than five hundred2
dollars but less than two thousand dollars, the return shall be filed monthly with the3
secretary on a form prescribed by him and the amount withheld shall be paid4
therewith.5
(2) When the amount deducted or withheld within any calendar month from6
the combined wages of all employees is an amount equal to or greater than two7
thousand dollars, the return shall be filed semimonthly with the secretary on a form8
prescribed by him, and the amount withheld during the semimonthly period shall be9
paid therewith; the secretary shall have the authority to determine, in his discretion,10
whether an employer or other person required to make returns under this Subpart11
shall file returns on a monthly, semimonthly, or quarterly basis. At the request of an12
employer, the secretary may permit the employer to make returns on a monthly or13
semimonthly basis. Date for filing quarterly returns. The due date for filing the14
quarterly returns required under this Subpart shall be the last day of the month15
following the close of the calendar quarterly reporting period.16
C. Annual return, estimated tax. The collector may permit a withholding tax17
return to be submitted on a calendar year basis under the following conditions:18
(1) The employer reasonably estimates that tax to be withheld during the19
calendar year will be less than one hundred dollars and,20
(2) The employer was required to withhold less than one hundred dollars21
during the preceding calendar year and,22
(3) All required withholding returns for the preceding calendar year were23
timely filed and,24
(4) The employer remits the tax estimated to be due for the ensuing calendar25
year to the collector not later than February 28 of such year.26
Tax due in excess of the amount previously paid by estimate will be remitted27
with the calendar year return.28 HLS 12RS-1137 ORIGINAL
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The collector is authorized to issue a refund to the employer for any excess1
of payment by estimate over tax liability as finally determined for the calendar year.2
Payment. Every employer required to deduct and withhold any tax under this3
Subpart and every person who deducts and withholds any amount from any wage4
under the authority of this Subpart shall pay the tax shown due on the return as5
prescribed by the secretary. The tax paid shall in no event be less than the amount6
actually withheld.7
D. Date for filing returns. (1) The due date for filing the returns required8
under this Subpart other than those required under Subsection E shall be as follows:9
(a) Returns required or permitted to be filed on a calendar quarterly basis or10
a calendar year basis are due on the last day of the month following the close of the11
reporting period.12
(b) Returns required or permitted to be filed on a monthly basis are due on13
the last day of the month following the close of the monthly period.14
(c) Returns required or permitted to be filed on a semimonthly basis are due15
on the fifteenth day of the calendar month for taxes withheld on wages paid during16
the period between the sixteenth day and the last day of the previous calendar month,17
and due on the last day of the calendar month for taxes withheld on wages paid18
during the first fifteen days of the same calendar month.19
(2) All funds not timely remitted shall bear interest at the rate provided for20
in R.S. 47:1601 from the due date for filing until paid.21
Annual returns. (1) Every employer shall also be required to file an annual22
return on a form prescribed by the secretary. The annual return shall consist of a23
reconciliation of all previously filed quarterly returns for the calendar year and24
copies of the receipts required to be furnished under R.S. 47:112(L) for that reporting25
period.26
(2) The secretary may grant a reasonable extension of time, not exceeding27
thirty days, for filing the aforesaid annual return.28 HLS 12RS-1137 ORIGINAL
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(3) The reporting requirements may be waived by the secretary for an1
employer if hardship is shown by the employer in a request for waiver.2
E. Jeopardy returns. If the collector in any case believes that the collection3
of the tax required to be withheld under this Sub-part is in jeopardy for any reason,4
he may require the employer to make a return and pay the required tax at any time5
Date for filing annual returns. On or before the first business day following February6
27 of each year for the preceding calendar year, an employer shall file an annual7
return with the secretary of the Department of Revenue.8
F. Annual or final returns. (1) On or before the first business day following9
February 27 of each year for the preceding calendar year or on or before the thirtieth10
day after the date on which the final payment of wages is made by an employer who11
has ceased to pay wages, an employer shall file with the secretary of the Department12
of Revenue an annual or a final return, as the case may be, on a form prescribed by13
him, to which return shall be attached copies of the receipts required to be furnished14
under R.S. 47:112(L) for the period covered thereby. The secretary may grant a15
reasonable extension of time, not exceeding thirty days, for filing the aforesaid16
annual or final return.17
(2)(a)(i) The secretary may require all employers who must submit copies18
of two hundred fifty or more receipts to file the forms on magnetic media or other19
electronic means.20
(ii) The secretary may require the following employers to file both their21
annual or final returns and their receipts on magnetic media or by other electronic22
means at the following times:23
(aa) For returns and receipts due on or after January 1, 2008, those24
employers who are required to file returns with two hundred fifty or more receipts.25
(bb) For returns and receipts due on or after January 1, 2010, those26
employers who are required to file returns with two hundred or more receipts.27
(cc) For returns and receipts due on or after January 1, 2012, those28
employers who are required to file returns with one hundred fifty or more receipts.29 HLS 12RS-1137 ORIGINAL
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(dd) For returns and receipts due on or after January 1, 2014, those1
employers who are required to file returns with one hundred or more receipts.2
(ee) For returns and receipts due on or after January 1, 2016, those3
employers who are required to file returns with fifty or more receipts.4
(b) The secretary may prescribe the types of media and record layout to be5
used in the submission of the returns and receipts consistent with the Internal6
Revenue Code requirements.7
(c) These reporting requirements may be waived by the secretary for an8
employer if hardship is shown by the employer in a request for waiver.9
(3) A penalty of five dollars for each receipt required to be furnished under10
R.S. 47:112(L) and required to be submitted with the annual or final return shall be11
imposed for the delinquent submission of or the failure to submit the annual or final12
return and receipts in the form required by the secretary. The total penalty imposed13
pursuant to this Subsection shall not exceed seven thousand five hundred dollars for14
each annual or final return. This penalty shall be an obligation to be collected and15
accounted for in the same manner as if it were part of the tax due, and can be16
enforced either in a separate action or in the same action for the collection of the tax.17
If the failure to timely submit the annual or final return before the deadline is18
attributable, not to the negligence of the taxpayer, but to other cause set forth in19
written form and considered reasonable by the secretary, the secretary may remit or20
waive payments of the whole or any part of the specific penalty provided for such21
failure. In any case where the penalty exceeds five thousand dollars, it can be22
waived by the secretary only after approval by the Board of Tax Appeals. Penalty23
Provision. (1) With regard to quarterly returns, annual returns, and receipts required24
to be furnished under R.S. 47:112(L) described in this Section, a penalty shall be25
imposed for the delinquent submission of, the failure to submit, or the failure to26
submit any of the aforementioned items in a form prescribed by the Secretary.27
(2) The penalty described in this Subsection shall be five dollars for each28
quarterly return, annual return, or receipt required to be furnished under R.S.29 HLS 12RS-1137 ORIGINAL
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47:112(L). The total penalty imposed pursuant to this Subsection shall not exceed1
seven thousand five hundred dollars for each annual period. This penalty shall be2
an obligation to be collected and accounted for in the same manner as if it were part3
of the tax due and can be enforced either in a separate action or in the same action4
for the collection of the tax.5
(3) If the failure to timely submit the annual return is attributable, not to the6
negligence of the taxpayer, but to other causes set forth in written form and7
considered reasonable by the secretary, the secretary may remit or waive payments8
of the whole or any part of the specific penalty provided for such failure. In any case9
where the penalty exceeds five thousand dollars, it can be waived by the secretary10
only after approval by the Board of Tax Appeals.11
G. Jeopardy returns. If the collector in any case believes that the collection12
of the tax required to be withheld under this Subpart is in jeopardy for any reason,13
he may require the employer to make a return and pay the required tax at any time.14
H. Use of prescribed forms. The collector secretary shall prescribe the forms15
to be used in compliance with the provisions of this Sub-part Subpart. The secretary16
shall also promulgate rules and regulations to prescribe the forms and any alternative17
technological, mathematical, or date-driven methods for filing, signing, and18
submitting any return, report, statement, or other document required under this19
statute. The secretary may also prescribe the types of media and record layout to be20
use in the submission of the returns and receipts consistent with the Internal Revenue21
Code requirements.22
* * *23
Section 2. This Act shall become effective on July 1, 2012; if vetoed by the governor24
and subsequently approved by the legislature, this Act shall become effective on July 1,25
2012, or on the day following such approval by the legislature, whichever is later.26 HLS 12RS-1137 ORIGINAL
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DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Robideaux HB No. 898
Abstract: Requires all withholding tax returns to be filed quarterly and establishes
uniformity in the ancillary requirements for the filing of withholding tax returns.
Present law provides for the requirements of employers who deduct and withhold income
tax from an employee for which they issue a W-2 form. Quarterly, monthly, or semi-
monthly withholding tax returns are required to be filed with the secretary of the Dept. of
Revenue (hereinafter secretary), with the reporting schedule dependant upon a variety of
circumstances. The withheld taxes are submitted with the withholding tax returns.
Employers are also required to file an annual return which is a reconciliation of all
previously filed returns for that calendar year.
Present law imposes a penalty for failure to file withholding returns and submit taxes
withheld. The penalty is $5 for each W-2 form which is required to be filed on the annual
return. The secretary has the discretion to waive penalties under certain circumstances. The
maximum penalty is $7,500, and a penalty above $5,000 may only be waived upon approval
of the Board of Tax Appeals.
Proposed law changes present law by requiring every employer who withholds taxes to file
the withholding return on a quarterly basis. The due date for the filing of returns shall be the
last day of the month following the close of the calendar reporting period.
Proposed law retains present law with regard to penalties.
Proposed law generally consolidates and makes uniform a variety of provisions of present
law, some of which are obsolete.
Effective July 1, 2012.
(Amends R.S. 47:114(A)-(H))