La. Admin. Code tit. 72 § I-301

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

Section I-301 - General Provisions

A. In accordance with R.S. 47:337.18(A), the taxes levied by the local ordinance shall be due and shall be payable on the first day of the month and returns shall be prepared and transmitted to the collector by all dealers on or before the twentieth day of each month for the preceding reporting period. Every dealer, at the time of making the return required hereunder, shall compute and remit to the collector the required tax due for the preceding reporting period, and failure to so remit such tax shall cause said tax to become delinquent.

La. Admin. Code tit. 72, § I-301

Promulgated by the Louisiana Association of Tax Administrators, LR 33:509 (March 2007).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:337.2, R.S. 47:337.18(A), and R.S. 47:337.91 et seq.