La. Admin. Code tit. 72 § I-303

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

Section I-303 - Definitions

A. Definitions. For the purposes of these rules, the following terms shall have the meaning ascribed to them in this Section.

Courier-a messenger other than the United States Postal Service that delivers parcel, packages and the like containing returns, reports, other documents or payments.

Legal Holiday-any legal holiday observed by the Local Collector, Louisiana Department of Revenue or the United States Post Office.

Local Collector-the individual or entity designated as collector of the appropriate single sales and use tax collection office, and his duly authorized assistants, of any political subdivision authorized under the constitution and laws of the state of Louisiana to levy and collect a sales and use tax, except a statewide political subdivision, when used in reference to a sales and use tax levied by such political subdivision.

Local Collector's Designated Agent for Electronic Filing-

a. the Louisiana Department of Revenue solely for electronically transmitted returns and remittances as defined in R.S. 47:337.23; or

b. agents that have contractual agreements with the local collectors to accept electronic return and remittances.

Postage-the amount of money paid for the delivery of a piece of mail by the United States Postal Service.

Postage Meter-the postage printing die and postage registering mechanism of a mailing machine which must meet postal service test specifications and is subject to inspection by the United States Postal Service.

Postmark-an official mark made by the United States postal service on a piece of mail to cancel the stamp and to indicate the place and date of sending.

La. Admin. Code tit. 72, § I-303

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.