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      RS 47:1520     


§1520. Electronically filed returns; signatures

            A.(1) The secretary may require electronic filing of tax returns or reports under any of the following circumstances:

            (a) The taxpayer is required to pay electronically.

            (b) Persons severing oil or gas from the soil or water of the state that are required to file reports under R.S. 47:635(A)(2) or 640(A)(2).

            (c) Individual income tax returns prepared by a tax preparer that prepares and files more than one hundred state individual income tax returns during any calendar year.

            (d) The report is required for dedicated fund distribution.

            (e) A professional athletic team or professional athlete is required to file with the Department of Revenue for the administration of the Sports Facility Assistance Fund.

            (f) The taxpayer is required to file the same or a substantially similar return or report with the Internal Revenue Service for the same tax period.

            (g) The person is required to file a report pursuant to R.S. 47:843 et seq.

            (2) With respect to all other tax returns or reports other than individual income tax returns or reports, the secretary may require electronic filing of any tax return or report.

            (3) The electronic filing requirement shall be implemented by administrative rule adopted and promulgated with legislative oversight in accordance with the Administrative Procedure Act, R.S. 49:950 et seq.

            B. Failure to comply with the electronic filing requirements will result in the assessment of a penalty of one hundred dollars or five percent of the tax, whichever is greater. If it is determined that the failure to comply is attributable, not to the negligence of the taxpayer, but to other cause set forth in written form and considered reasonable by the secretary, the secretary may remit or waive payment of the whole or any part of the penalty. However, in any case where the penalty exceeds twenty-five thousand dollars, such penalty waiver shall be subject to oversight by the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs. This provision shall not apply to any penalty the secretary remits or waives in accordance with rules and regulations promulgated pursuant to the Administrative Procedure Act regarding the remittance or waiver of penalties under the department's voluntary disclosure program.

            C. The secretary may prescribe alternative methods for signing, subscribing, or verifying a return, statement, or other document filed by electronic means that shall have the same validity and consequence as the actual signature and/or written declaration for such a return, report, statement, or other document.

            D. In cases where the taxpayer can prove the electronic filing of a tax return or report would create an undue hardship, the secretary may exempt the taxpayer from filing the return or report electronically.

            Acts 1995, No. 167, §1, eff. June 12, 1995; Acts 2001, No. 70, §1, eff. May 24, 2001; Acts 2005, No. 446, §1, eff. for tax periods beginning on or after Oct. 1, 2005; Acts 2006, No. 452, §1, eff. June 15, 2006; Acts 2010, No. 503, §1; Acts 2010, No. 960, §1, eff. July 6, 2010; Acts 2013, No. 221, §3; Acts 2017, No. 150, §1, eff. June 12, 2017.

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