HLS 16RS-2213 ORIGINAL
2016 Regular Session
HOUSE BILL NO. 1103
BY REPRESENTATIVE STOKES
TAX/INCOME-INDIV/RETURN: Provides relative to extensions of time for filing
Louisiana individual income tax returns
1 AN ACT
2To amend and reenact R.S. 47:103(D), relative to the individual income tax return; to
3 provide the requirements for a request for an extension of time to file the return; and
4 to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:103(D) is hereby amended and reenacted to read as follows:
7 ยง103. Time and place for filing returns; information concerning federal return
8 * * *
9 D. The secretary may grant a reasonable extension of time for filing returns,
10 not to exceed six months from the date the Louisiana income tax return is due or the
11 extended due date of the federal income tax return, whichever is later. The secretary
12 may accept a physical copy of a taxpayer's Internal Revenue Service form requesting
13 an extension of time to file a federal income tax return for the same taxable period
14 as an extension of time to file a Louisiana income tax return or provide for the
15 automatic extension of the Louisiana income tax return without the necessity of an
16 additional state form concerning the request for an extension of time.
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 16RS-2213 ORIGINAL
HB NO. 1103
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 1103 Original 2016 Regular Session Stokes
Abstract: For purposes of individual income tax, provides that a physical copy of a
taxpayer's IRS form requesting an extension of time to file their federal income tax
return shall be sufficient to request an extension of time to file the taxpayer's La.
individual income tax return.
Present law authorizes the secretary to grant an extension of time of up to six months for the
filing of a La. individual income tax return. The secretary may accept an extension of time
to file a federal income tax return for the same taxable period as an extension of time to file
a La. income tax return or provide for the automatic extension of the La. income tax return.
Proposed law retains present law and provides that the submission of a physical copy of a
taxpayer's IRS form used to request an extension of time to file their federal income tax
return shall be sufficient to request an extension of time to file their La. income tax return.
(Amends R.S. 47:103(D))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.