La. Revenue and Taxation § 47:1035
Current with changes from the 2024 3rd Extraordinary Session
All taxes levied by this Part shall be due on or before the last day of the month following the last day of the quarter annual period, and shall become delinquent after this date and from such time shall be subject to the addition of interest, penalties, and costs as provided in Chapter 18, Subtitle II of this Title.
La. Revenue and Taxation § 47:1035