La. Admin. Code tit. 61 § III-1545

Current through Register Vol. 50, No. 9, September 20, 2024

Section III-1545 - Report of Inspection and Supervision Fee-Electronic Filing Requirements

A. For fee periods beginning on or after April 1, 2021, every common carrier and public utility required to file the quarterly report of inspection and supervision fee shall file the report electronically with the Department of Revenue using the electronic format prescribed by the department.

B. Common carriers and public utilities may not send paper versions of any 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-1545

Promulgated by the Department of Revenue, Policy Services Division, LR 47273 (2/1/2021).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1511, and 47:1520.