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Regular Session, 2012
SENATE BILL NO. 545
BY SENATOR RISER
TAX/INCOME/PERSONAL. Provides relative to withholding taxes on individual income
tax returns. (6/30/12)
AN ACT1
To amend and reenact R.S. 47:114, relative to the Department of Revenue; to provide for the2
quarterly filing of income tax returns with respect to withholding returns; to provide3
for due dates of payment; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:114 is hereby amended and reenacted to read as follows: 6
§114. Returns and payment of tax 7
A. Quarterly returns. Except as otherwise provided in this Section, eEvery8
employer required to deduct and withhold any tax under this Sub-part and every9
person who deducts and withholds any amount from any wage payments under the10
authority of this Sub-part shall make a calendar quarterly return to the collector11
secretary on a form prescribed by him and shall pay therewith the tax required to be12
paid under this Sub-part for each calendar quarter, which payment shall in no event13
be less than the amount actually withheld.14
B. Return for periods less than a calendar quarter. Every employer required15
to deduct and withhold any tax under this Subpart and every person who deducts and16
withholds any amount from any wage under the authority of this Subpart shall make17 SB NO. 545
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returns and shall pay the tax as follows:1
(1) When the amount deducted or withheld any calendar month from the2
combined wages of all employees is an amount equal to or greater than five hundred3
dollars but less than two thousand dollars, the return shall be filed monthly with the4
secretary on a form prescribed by him and the amount withheld shall be paid5
therewith.6
(2) When the amount deducted or withheld within any calendar month from7
the combined wages of all employees is an amount equal to or greater than two8
thousand dollars, the return shall be filed semimonthly with the secretary on a form9
prescribed by him, and the amount withheld during the semimonthly period shall be10
paid therewith; the secretary shall have the authority to determine, in his discretion,11
whether an employer or other person required to make returns under this Subpart12
shall file returns on a monthly, semimonthly, or quarterly basis. At the request of an13
employe r, the secretary may permit the employer to make returns on a monthly or14
semimonthly basis. Date for filing quarterly returns. The due date for filing15
quarterly returns required under this Subpart shall be the last day of the month16
following the close of the calendar quarterly reporting period.17
C. Annual return, estimated tax. The collector may permit a withholding tax18
return to be submitted on a calendar year basis under the following conditions: 19
(1) The employer reasonably estimates that tax to be withheld during the20
calendar year will be less than one hundred dollars and, 21
(2) The employer was required to withhold less than one hundred dollars22
during the preceding calendar year and, 23
(3) All required withholding returns for the preceding calendar year were24
timely filed and, 25
(4) The employer remits the tax estimated to be due for the ensuing calendar26
year to the collector not later than February 28 of such year.27
Tax due in excess of the amount previously paid by estimate will be remitted28
with the calendar year return.29 SB NO. 545
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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 any4
wage under the authority of this Subpart shall pay the tax shown due on the5
return as prescribed by the secretary. The tax paid shall in no event be less than6
the amount 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. Annual returns.21
(1) Every employer shall also be required to file an annual return on a22
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 that25
reporting period.26
(2) The secretary may grant a reasonable extension of time, not exceeding27
thirty days, for filing the aforesaid annual return.28
(3) The reporting requirements may be waived by the secretary for an29 SB NO. 545
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employer if hardship is shown by the employer in a request for waiver.1
E. Jeopardy returns. If the collector in any case believes that the collection2
of the tax required to be withheld under this Sub-part is in jeopardy for any reason,3
he may require the employer to make a return and pay the required tax at any time.4
Date for filing annual returns. On or before the first business day following5
February 27 of each year for the preceding calendar year, an employer shall file6
with the secretary of the Department of Revenue, an annual return.7
F. Annual or final returns. (1) On or before the first business day following8
February 27 of each year for the preceding calendar year or on or before the thirtieth9
day after the date on which the final payment of wages is made by an employer who10
has ceased to pay wages, an employer shall file with the secretary of the Department11
of Revenue an annual or a final return, as the case may be, on a form prescribed by12
him, to which return shall be attached copies of the receipts required to be furnished13
under R.S. 47:112(L) for the period covered thereby. The secretary may grant a14
reasonable extension of time, not exceeding thirty days, for filing the aforesaid15
annual or final return.16
(2)(a)(i) The secretary may require all employers who must submit copies of17
two hundred fifty or more receipts to file the forms on magnetic media or other18
electronic means.19
(ii) The secretary may require the following employers to file both their20
annual or final returns and their receipts on magnetic media or by other electronic21
means at the following times:22
(aa) For returns and receipts due on or after January 1, 2008, those employers23
who are required to file returns with two hundred fifty or more receipts.24
(bb) For returns and receipts due on or after January 1, 2010, those employers25
who are required to file returns with two hundred or more receipts.26
(cc) For returns and receipts due on or after January 1, 2012, those employers27
who are required to file returns with one hundred fifty or more receipts.28
(dd) For returns and receipts due on or after January 1, 2014, those employers29 SB NO. 545
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who are required to file returns with one hundred or more receipts.1
(ee) For returns and receipts due on or after January 1, 2016, those employers2
who are required to file returns with fifty or more receipts.3
(b) The secretary may prescribe the types of media and record layout to be4
used in the submission of the returns and receipts consistent with the Internal5
Revenue Code requirements.6
(c) These reporting requirements may be waived by the secretary for an7
employer if hardship is shown by the employer in a request for waiver.8
(3) A penalty of five dollars for each receipt required to be furnished under9
R.S. 47:112(L) and required to be submitted with the annual or final return shall be10
imposed for the delinquent submission of or the failure to submit the annual or final11
return and receipts in the form required by the secretary. The total penalty imposed12
pursuant to this Subsection shall not exceed seven thousand five hundred dollars for13
each annual or final return. This penalty shall be an obligation to be collected and14
accounted for in the same manner as if it were part of the tax due, and can be15
enforced either in a separate action or in the same action for the collection of the tax.16
If the failure to timely submit the annual or final return before the deadline is17
attributable, not to the negligence of the taxpayer, but to other cause set forth in18
written form and considered reasonable by the secretary, the secretary may remit or19
waive payments of the whole or any part of the specific penalty provided for such20
failure. In any case where the penalty exceeds five thousand dollars, it can be waived21
by the secretary only after approval by the Board of Tax Appeals. Penalty22
Provision. 23
(1) With regard to quarterly returns, annual returns, and receipts24
required to be furnished under R.S. 112(L) provided for in this Section, a25
penalty shall be imposed for the delinquent submission of, the failure to submit,26
or the failure to submit any of the aforementioned items in a form prescribed27
by the Secretary.28
` (2) The penalty provided for in this Subsection shall be five dollars for29 SB NO. 545
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each quarterly return, annual return, or receipt required to be furnished under1
R.S. 47:112(L). The total penalty imposed pursuant to this Subsection shall not2
exceed seven thousand five hundred dollars for each annual period. This3
penalty shall be an obligation to be collected and accounted for in the same4
manner as if it were part of the tax due and can be enforced either in a separate5
action or in the same action for the collection of the tax.6
(3) If the failure to timely submit the annual return is attributable, not7
to the negligence of the taxpayer, but to other causes set forth in written form8
and considered reasonable by the secretary, the secretary may remit or waive9
payments of the whole or any part of the specific penalty provided for such10
failure. In any case where the penalty exceeds five thousand dollars, it may be11
waived by the secretary only after approval by the Board of Tax Appeals.12
G. Repealed by Acts 1972, No. 30, §1. Jeopardy returns. If the collector13
in any case believes that the collection of the tax required to be withheld under14
this Subpart is in jeopardy for any reason, he may require the employer to15
make a return and pay the required tax at any time.16
H. Use of prescribed forms. The collector secretary shall prescribe the forms17
to be used in compliance with the provisions of this Sub-part. The secretary shall18
also promulgate rules and regulations to prescribe the forms and any19
alternative technological, mathematical, or date driven methods, for filing,20
signing, and submitting any return, report, statement, or other document21
required under this statute. The secretary may also prescribe the types of media22
and record layout to be used in the submission of the returns and receipts23
consistent with the Internal Revenue Code requirements.24
I. Governmental employers. If the employer is the United States, a state,25
territory, or political subdivision thereof, or any agency or instrumentality of any one26
or more of the foregoing, the return of the amount deducted and withheld upon any27
wages may be made by any officer or employee of the United States, or of such state,28
territory, or political subdivision, or of such agency or instrumentality, as the case29 SB NO. 545
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may be, having control of the payment of such wages or appropriately designated for1
that purpose.2
J. Withholding from federal employees. The collector is hereby designated3
as the proper official to make requests for and enter into agreements with the4
Secretary of the Treasury of the United States to provide for the compliance with this5
Sub-part by the head of the department or agency of the United States in withholding6
of state income taxes from wages of federal employees and paying the same to this7
State. The collector is hereby authorized, empowered, and directed to make requests8
for and to enter into such agreements.9
K. Certain information returns not required. On and after January 1, 1962, the10
annual returns or reports required by the collector under the provisions of this11
Sub-part shall be in lieu of such returns required under R.S. 47:164A as would12
furnish identical information.13
Section 2. This Act shall become effective on June 30, 2012; if vetoed by the14
governor and subsequently approved by the legislature, this Act shall become effective on15
June 30, 2012, or on the day following such approval by the legislature, whichever is later.16
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Danielle Doiron.
DIGEST
Present law provides for the filing of withholding income tax returns quarterly, monthly, and
semi-monthly returns depending on the amount withheld.
Proposed law requires the filing of withholding income tax returns on any amount withheld
to be filed quarterly and deletes all monthly and semi-monthly requirements.
Proposed law further provides for the filing due date for quarterly returns to be submitted
to the Dept. of Revenue by the last day of the month following the close of the calendar
quarterly reporting period.
Proposed law provides for payment of quarterly returns. Further provides that the tax paid
shall not be less that the amount withheld.
Proposed law requires every employer to file an annual return in addition to the quarterly
return on a form prescribed by the secretary. Further provides for the content of the annual
return to consist of a reconciliation of all previously filed quarterly returns for the calendar
year and copies of receipts required for that reporting period.
Proposed law provides that the secretary may grant a reasonable extension of time, not
exceeding 30 days, for filing the annual return. Further provides for the secretary to waive SB NO. 545
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reporting requirements if an employer has shown hardship and submits a request to the
secretary.
Proposed law requires an employer to file the annual return with the Dept. of Revenue before
the first business day following February 27 of each year for the preceding calendar year.
Proposed law provides for a penalty for delinquent submission, or failure to submit
quarterly returns, annual returns, or receipts required to be furnished by law to the Dept. of
Revenue. Further provides that the penalty shall be $5.00 for each quarterly return, annual
return, or receipt required not submitted or delinquent. Further provides the total penalty
imposed shall not exceed $7,500.00 for each annual period, and shall be collected and
accounted for in the same manner as the tax due and can be enforced in the same action or
a separate action for the collection of the tax.
Proposed law allows the secretary to remit or waive payments of whole or part of the
specific penalty for failure to timely submit the annual return if the reason is attributable, not
to the negligence of the taxpayer, but to other causes set forth in written form and considered
reasonable by the secretary. Further provides that in any case where the penalty exceeds
$5,000.00 the secretary can only waive the whole or part of the penalty if approved first by
the Board of Tax Appeals.
Proposed law provides for jeopardy returns to the Dept. of Revenue. Further provides any
collector may require an employer to make a return and pay the required tax at any time he
believes the tax required to be withheld is in jeopardy.
Proposed law requires the secretary shall prescribe the forms to be used for the quarterly,
annual, and jeopardy returns. Further requires the secretary to promulgate rules and
regulations consistent with the Internal Revenue Code requirements.
Effective June 30, 2012.
(Amends R.S. 47:114)