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ACT No. 107
Regular Session, 2012
HOUSE BILL NO. 898
BY REPRESENTATIVE ROBIDEAUX
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
(1) When the amount deducted or withheld any calendar month from the21
combined wages of all employees is an amount equal to or greater than five hundred22
dollars but less than two thousand dollars, the return shall be filed monthly with the23 ENROLLEDHB NO. 898
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secretary on a form prescribed by him and the amount withheld shall be paid1
therewith.2
(2) When the amount deducted or withheld within any calendar month from3
the combined wages of all employees is an amount equal to or greater than two4
thousand dollars, the return shall be filed semimonthly with the secretary on a form5
prescribed by him, and the amount withheld during the semimonthly period shall be6
paid therewith; the secretary shall have the authority to determine, in his discretion,7
whether an employer or other person required to make returns under this Subpart8
shall file returns on a monthly, semimonthly, or quarterly basis. At the request of an9
employer, the secretary may permit the employer to make returns on a monthly or10
semimonthly basis. Date for filing quarterly returns. The due date for filing the11
quarterly returns required under this Subpart shall be the last day of the month12
following the close of the calendar quarterly reporting period.13
C. Annual return, estimated tax. The collector may permit a withholding tax14
return to be submitted on a calendar year basis under the following conditions:15
(1) The employer reasonably estimates that tax to be withheld during the16
calendar year will be less than one hundred dollars and,17
(2) The employer was required to withhold less than one hundred dollars18
during the preceding calendar year and,19
(3) All required withholding returns for the preceding calendar year were20
timely filed and,21
(4) The employer remits the tax estimated to be due for the ensuing calendar22
year to the collector not later than February 28 of such year.23
Tax due in excess of the amount previously paid by estimate will be remitted24
with the calendar year return.25
The collector is authorized to issue a refund to the employer for any excess26
of payment by estimate over tax liability as finally determined for the calendar year.27
Payment. Every employer required to deduct and withhold any tax under this28
Subpart and every person who deducts and withholds any amount from any wage29
under the authority of this Subpart shall pay the tax shown due on the return as30 ENROLLEDHB NO. 898
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prescribed by the secretary. The tax paid shall in no event be less than the amount1
actually withheld.2
D. Date for filing returns. (1) The due date for filing the returns required3
under this Subpart other than those required under Subsection E shall be as follows:4
(a) Returns required or permitted to be filed on a calendar quarterly basis or5
a calendar year basis are due on the last day of the month following the close of the6
reporting period.7
(b) Returns required or permitted to be filed on a monthly basis are due on8
the last day of the month following the close of the monthly period.9
(c) Returns required or permitted to be filed on a semimonthly basis are due10
on the fifteenth day of the calendar month for taxes withheld on wages paid during11
the period between the sixteenth day and the last day of the previous calendar month,12
and due on the last day of the calendar month for taxes withheld on wages paid13
during the first fifteen days of the same calendar month.14
(2) All funds not timely remitted shall bear interest at the rate provided for15
in R.S. 47:1601 from the due date for filing until paid.16
Annual returns. (1) Every employer shall also be required to file an annual17
return on a form prescribed by the secretary. The annual return shall consist of a18
reconciliation of all previously filed quarterly returns for the calendar year and19
copies of the receipts required to be furnished under R.S. 47:112(L) for that reporting20
period.21
(2) The secretary may grant a reasonable extension of time, not exceeding22
thirty days, for filing the annual return.23
(3) The reporting requirements may be waived by the secretary for an24
employer if hardship is shown by the employer in a request for waiver.25
E. Jeopardy returns. If the collector in any case believes that the collection26
of the tax required to be withheld under this Sub-part is in jeopardy for any reason,27
he may require the employer to make a return and pay the required tax at any time28
Date for filing annual returns. On or before the first business day following February29 ENROLLEDHB NO. 898
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twenty-seventh of each year for the preceding calendar year, an employer shall file1
an annual return with the secretary.2
F. Annual or final returns. (1) On or before the first business day following3
February 27 of each year for the preceding calendar year or on or before the thirtieth4
day after the date on which the final payment of wages is made by an employer who5
has ceased to pay wages, an employer shall file with the secretary of the Department6
of Revenue an annual or a final return, as the case may be, on a form prescribed by7
him, to which return shall be attached copies of the receipts required to be furnished8
under R.S. 47:112(L) for the period covered thereby. The secretary may grant a9
reasonable extension of time, not exceeding thirty days, for filing the aforesaid10
annual or final return.11
(2)(a)(i) The secretary may require all employers who must submit copies12
of two hundred fifty or more receipts to file the forms on magnetic media or other13
electronic means.14
(ii) The secretary may require the following employers to file both their15
annual or final returns and their receipts on magnetic media or by other electronic16
means at the following times:17
(aa) For returns and receipts due on or after January 1, 2008, those18
employers who are required to file returns with two hundred fifty or more receipts.19
(bb) For returns and receipts due on or after January 1, 2010, those20
employers who are required to file returns with two hundred or more receipts.21
(cc) For returns and receipts due on or after January 1, 2012, those22
employers who are required to file returns with one hundred fifty or more receipts.23
(dd) For returns and receipts due on or after January 1, 2014, those24
employers who are required to file returns with one hundred or more receipts.25
(ee) For returns and receipts due on or after January 1, 2016, those26
employers who are required to file returns with fifty or more receipts.27
(b) The secretary may prescribe the types of media and record layout to be28
used in the submission of the returns and receipts consistent with the Internal29
Revenue Code requirements.30 ENROLLEDHB NO. 898
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(c) These reporting requirements may be waived by the secretary for an1
employer if hardship is shown by the employer in a request for waiver.2
(3) A penalty of five dollars for each receipt required to be furnished under3
R.S. 47:112(L) and required to be submitted with the annual or final return shall be4
imposed for the delinquent submission of or the failure to submit the annual or final5
return and receipts in the form required by the secretary. The total penalty imposed6
pursuant to this Subsection shall not exceed seven thousand five hundred dollars for7
each annual or final return. This penalty shall be an obligation to be collected and8
accounted for in the same manner as if it were part of the tax due, and can be9
enforced either in a separate action or in the same action for the collection of the tax.10
If the failure to timely submit the annual or final return before the deadline is11
attributable, not to the negligence of the taxpayer, but to other cause set forth in12
written form and considered reasonable by the secretary, the secretary may remit or13
waive payments of the whole or any part of the specific penalty provided for such14
failure. In any case where the penalty exceeds five thousand dollars, it can be15
waived by the secretary only after approval by the Board of Tax Appeals. Penalty16
provision. (1) A late penalty shall be imposed for delinquent submission of, or17
failure to submit quarterly returns, annual returns, and receipts required to be18
furnished by R.S. 47:112(L) in a form prescribed by the secretary.19
(2) The penalty described in this Subsection shall be five dollars for each20
quarterly return, annual return, or receipt required to be furnished under R.S.21
47:112(L). The total penalty imposed pursuant to this Subsection shall not exceed22
seven thousand five hundred dollars for each annual period. This penalty shall be23
an obligation to be collected and accounted for in the same manner as if it were part24
of the tax due and can be enforced either in a separate action or in the same action25
for the collection of the tax.26
(3) If the failure to timely submit the annual return is attributable, not to the27
negligence of the taxpayer, but to other causes set forth in written form and28
considered reasonable by the secretary, the secretary may remit or waive payments29
of the whole or any part of the specific penalty provided for such failure. In any case30 ENROLLEDHB NO. 898
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where the penalty exceeds five thousand dollars, it can be waived by the secretary1
only after approval by the Board of Tax Appeals.2
G. Jeopardy returns. If the collector in any case believes that the collection3
of the tax required to be withheld under this Subpart is in jeopardy for any reason,4
he may require the employer to make a return and pay the required tax at any time.5
H. Use of prescribed forms. The collector secretary shall prescribe the forms6
to be used in compliance with the provisions of this Sub-part Subpart. The secretary7
shall also promulgate rules and regulations to prescribe the forms and any alternative8
technological, mathematical, or date-driven methods for filing, signing, and9
submitting any return, report, statement, or other document required under this10
Section. The secretary may also prescribe the types of media and record layout to11
be used in the submission of the returns and receipts consistent with the Internal12
Revenue Code requirements.13
* * *14
Section 2. This Act shall become effective on July 1, 2012; if vetoed by the governor15
and subsequently approved by the legislature, this Act shall become effective on July 1,16
2012, or on the day following such approval by the legislature, whichever is later.17
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: