HLS 15RS-1069 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 435
BY REPRESENTATIVE JEFFERSON
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
REVENUE DEPARTMENT: Provides relative to the electronic filing and payment of tax
returns
1 AN ACT
2To amend and reenact R.S. 47:1519(B) and 1520(A), and to enact R.S. 47:1519(D), relative
3 to the electronic payment and filing of taxes; to provide for the payment of taxes by
4 electronic funds transfer; to provide for the electronic filing of tax returns; and to
5 provide for exceptions; to provide for an effective date; and to provide for related
6 matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:1519(B) and 1520(A) are hereby amended and reenacted and R.S.
947:1519(D) is hereby enacted to read as follows:
10 §1519. Payment of taxes by electronic funds transfer; credit or debit cards; other
11 * * *
12 B.(1) For taxable periods beginning on or after January 1, 2004, and ending
13 on or before December 31, 2005, the secretary of the Department of Revenue may
14 require payments by electronic funds transfer under any of the following
15 circumstances:
16 (a) The tax due in connection with the filing of any return, report, or other
17 document exceeds fifteen thousand dollars.
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1 (b) A taxpayer files tax returns more frequently than monthly and during the
2 preceding twelve-month period, the average total payments exceed fifteen thousand
3 dollars per month.
4 (c) A company files withholding tax returns and payments on behalf of other
5 taxpayers and during the preceding twelve-month period, the average total payments
6 for all tax returns filed exceed fifteen thousand dollars per month.
7 (2) For taxable periods beginning on or after January 1, 2006, and ending on
8 or before December 31, 2007, the secretary of the Department of Revenue may
9 require payments by electronic funds transfer under any of the following
10 circumstances:
11 (a) The tax due in connection with the filing of any return, report, or other
12 document exceeds ten thousand dollars.
13 (b) A taxpayer files tax returns more frequently than monthly and during the
14 preceding twelve-month period, the average total payments exceed ten thousand
15 dollars per month.
16 (c) A company files withholding tax returns and payments on behalf of other
17 taxpayers and during the preceding twelve-month period the average total payments
18 for all tax returns filed exceed ten thousand dollars per month.
19 (3) (1) For taxable periods beginning on or after January 1, 2008, the
20 secretary of the Department of Revenue may require payments by electronic funds
21 transfer. under any of the following circumstances:
22 (a) The tax due in connection with the filing of any return, report, or other
23 document exceeds five thousand dollars.
24 (b) A taxpayer files tax returns more frequently than monthly and during the
25 preceding twelve-month period, the average total payments exceed five thousand
26 dollars per month.
27 (c) A company files withholding tax returns and payments on behalf of other
28 taxpayers, and during the preceding twelve-month period, the average total payments
29 for all tax returns filed exceed five thousand dollars per month.
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HB NO. 435
1 (4) (2) When a payment is required to be made within a prescribed period or
2 by a prescribe due date and the payment is delivered by electronic means after the
3 period or due date, for the purpose of imposing late payment penalties, the payment
4 date is the date of the transaction's confirmation time and date stamp. However, if
5 the payment is not timely paid, the date of receipt by the secretary shall govern for
6 purposes of determining the amount of any late payment penalties. A separate
7 transfer shall be made for each return.
8 (5) (3) In lieu of electronic funds transfer, full payment may be made in
9 investible funds delivered in person or by courier to the department on or before the
10 close of business on the date required by law to be paid.
11 (6) (4) If any taxpayer fails to comply with the electronic funds transfer
12 requirements, the tax payment will be considered delinquent and will be subject to
13 penalties and interest as provided under R.S. 47:1601 through 1602.
14 (7) (5) Notwithstanding any provisions of law to the contrary, the provisions
15 of this Section shall not apply to individual income tax returns.
16 * * *
17 D. In cases where the taxpayer can prove the payment by electronic funds
18 transfer would create an undue hardship, the secretary may exempt the taxpayer
19 from paying by electronic funds transfer.
20 * * *
21 §1520. Electronically filed returns; signatures
22 A.(1) The secretary may require electronic filing of tax returns or reports.
23 under any of the following circumstances:
24 (a) The taxpayer is required to pay electronically.
25 (b) Persons severing oil or gas from the soil or water of the state that are
26 required to file reports under R.S. 47:635(A)(2) or 640(A)(2).
27 (c) Individual income tax returns prepared by a tax preparer that prepares
28 more than one hundred state individual income tax returns during any calendar
29 year may be required to be filed electronically as follows:
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HB NO. 435
1 (i) Thirty percent of the returns due on or after January 1, 2008.
2 (ii) Sixty percent of the returns due on or after January 1, 2010.
3 (iii) Ninety percent of the returns due on or after January 1, 2012.
4 (d) The report is required for dedicated fund distribution.
5 (e) Any return or report that a professional athletic team or professional
6 athlete is required to file with the Department of Revenue for the administration
7 of the Sports Facility Assistance Fund.
8 (f) The taxpayer is required to file the same or a substantially similar
9 return or report with the Internal Revenue Service for the same tax period.
10 (g) Persons required to file a report pursuant to R.S. 47:843 et seq.
11 (2) The electronic filing requirement shall be implemented by
12 administrative rule adopted and promulgated with legislative oversight in
13 accordance with the Administrative Procedure Act, R.S. 49:950 et seq.
14 (3) Notwithstanding any provisions of law to the contrary, the provisions
15 of this Section shall not apply to individual income tax returns.
16 * * *
17 Section 3. The provisions of this Act shall apply to all taxable
18 periods beginning on or after January 1, 2016.
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)]
HB 435 Original 2015 Regular Session Jefferson
Abstract: Authorizes to the secretary of the Dept. of Revenue to require the payments of
electronic payment or filing of tax returns in any circumstances, with certain
exceptions.
Present law authorizes the secretary of the Dept. of Revenue to require the payment of
taxes by electronic funds transfer or the electronic filing of tax returns or reports under
certain enumerated circumstances.
Proposed law removes the circumstances under which the secretary of the Dept. of
Revenue is authorized to require the payment of taxes by electronic funds transfer or the
electronic filing of tax returns or reports.
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HB NO. 435
Proposed law excepts a taxpayer from paying by electronic funds transfer if they can
prove the payment by electronic funds transfer would create an undue hardship.
Proposed law further excepts individual income tax returns from the requirement for
electronic filing of tax returns or reports under any circumstances.
Effective for all taxable periods beginning on or after January 1, 2016.
(Amends R.S. 47:1519 (B) and 1520(A); Adds R.S. 47:1519(D))
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