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ACT No. 415
Regular Session, 2014
HOUSE BILL NO. 538
BY REPRESENTATIVE ST. GERMAIN
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
the fortieth day from the date of vehicle sale shall document, through a means21
satisfactory to the vehicle commissioner, the actual date that the dealer received title22
to the vehicle accepted in trade. The secretary vehicle commissioner, for good cause23 ENROLLEDHB NO. 538
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are additions.
shown, may extend the time for remitting the taxes for these licensed vehicle dealers1
for a period not to exceed ninety days and may waive penalties on payment of taxes2
by a licensed vehicle dealer who remits the taxes later than forty days.3
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: