La. Admin. Code tit. 61 § III-1539

Current through Register Vol. 50, No. 8, August 20, 2024

Section III-1539 - Alcoholic Beverage Tax Returns-Electronic Filing Requirements

A. For taxable periods beginning on or after April 1, 2021, every manufacturer and wholesale dealer handling beverages of high and low alcoholic content and every out-of-state wine producer, manufacturer and retailer who sells and ships wine directly to a consumer in Louisiana shall be required to file all alcoholic beverage tax returns and reports electronically with the Department of Revenue using the electronic format prescribed by the department.

B. Manufacturers, wholesale dealers, and out-of-state wine producers, manufacturers, and retailers may not send paper versions of any returns or reports required to be filed.

C.

1. Failure to comply with the electronic filing requirement of this section will result in the assessment of a penalty as provided for in R.S. 47:1520(B).

2. Waiver of the penalty provided for in paragraph 1 of this subsection shall only be allowed as provided for in R.S. 47:1520(B).

La. Admin. Code tit. 61, § III-1539

Promulgated by the Department of Revenue, Policy Services Division, LR 47272 (2/1/2021).

AUTHORITY NOTE: Promulgated in accordance with R.S. 26:354(F),47:1511, and 47:1520.