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 taxes later than 40 days.
(Amends R.S. 47:306(E))
Summary of Amendments Adopted by House
House Floor Amendments to the engrossed bill.
1. Changed a reference from remittance of the file to remittance of the taxes.