RÉSUMÉ DIGEST
ACT 461 (HB 1103) 2016 Regular Session Stokes
Existing law authorizes the secretary of the Dept. of Revenue 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.
New law 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.
Effective Aug. 1, 2016.
(Amends R.S. 47:103(D))