NOTE: §612 eff. until Jan. 1, 2026. See Acts 2024, 3rd Ex. Sess., No. 6.

§612. Extension of time for filing return and paying tax

            The secretary may grant an extension of time for filing returns as provided for in R.S. 47:287.614(D).

NOTE: §612 as repealed by Acts 2024, 3rd Ex. Sess., No. 6, eff. Jan. 1, 2026.

§612. Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.

            Amended by Acts 1958, No. 437, §2; Acts 1985, No. 104, §1; Acts 1987, No. 136, §1, eff. June 18, 1987; Acts 2022, No. 410, §1; Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.

{{NOTE: SEE ACTS 1985, NO. 104, §2.}}

{{NOTE: SEE ACTS 1987, NO. 136, §2.}}