HLS 14RS-1037 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2014
HOUSE BILL NO. 538
BY REPRESENTATIVE ST. GERMAIN
MTR VEHICLE/DEALERS: Authorizes the vehicle commissioner to extend the time to
remit taxes and to waive certain tax penalties
AN ACT1
To amend and reenact R.S. 47:306(E), relative to payment of taxes by vehicle dealers; to2
provide for the authority of the vehicle commissioner; to provide for the authority3
of the secretary of the Department of Revenue; to provide for extensions for4
remitting certain taxes by vehicle dealers; to provide for the authority to waive5
certain tax penalties; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 47:306(E) is hereby amended and reenacted to read as follows:8
ยง306. Returns and payment of tax; penalty for absorption9
* * *10
E. Payment of tax by a licensed vehicle dealer. Notwithstanding any other11
provision of law to the contrary, including the provisions of Subsection A of this12
Section, every vehicle dealer licensed pursuant to Title 32 of the Louisiana Revised13
Statutes of 1950 who sells a vehicle at retail shall remit all taxes collected pursuant14
to R.S. 47:303(B) no later than forty days from the date of sale or ten days from15
receipt by the licensed vehicle dealer of the title to any vehicle accepted in trade, if16
the title is received by the dealer in excess of thirty days from the date of sale17
provided that the deadline for the submission of taxes cannot be extended under this18
provision beyond the ninetieth day from the date of the sale. Any licensed vehicle19
dealer claiming under this provision an extension for the remittance of taxes beyond20 HLS 14RS-1037 ORIGINAL
HB NO. 538
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
the fortieth day from the date of vehicle sale shall document, through a means1
satisfactory to the vehicle commissioner, the actual date that the dealer received title2
to the vehicle accepted in trade. The secretary vehicle commissioner, for good cause3
shown, may extend the time for remitting the taxes for these licensed vehicle dealers4
for a period not to exceed ninety days and may waive penalties on payment of taxes5
by a licensed vehicle dealer who remits the file later than forty days.6
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)]
St. Germain HB No. 538
Abstract: Authorizes the vehicle commissioner to extend the time to remit taxes and to
waive certain tax penalties.
Present law provides that every vehicle dealer who sells a vehicle at retail shall remit all
taxes collected no later than 40 days from the date of sale or 10 days from receipt of the title
of the vehicle accepted in trade by the licensed vehicle dealer if the title of the vehicle is
received by the dealer in excess of 30 days from the date of sale.
Present law requires any licensed dealer claiming an extension beyond the 40th day from the
date of sale of the vehicle to document to the commissioner of motor vehicles the actual date
that the dealer received title to the vehicle accepted in trade.
Proposed law retains present law.
Present law provides that the secretary, for good cause shown, may extend the time for
remitting the taxes for these licensed vehicle dealers for a period not to exceed 90 days.
Proposed law changes the authority to grant an extension from the secretary of the Dept. of
Revenue to the vehicle commissioner.
Proposed law authorizes the vehicle commissioner, for good cause shown, to waive penalties
on payment of taxes by a licensed vehicle dealer who remits the file later than 40 days.
(Amends R.S. 47:306(E))