Louisiana Revised Statutes 47:1035 – Due dates and delinquent dates
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Terms Used In Louisiana Revised Statutes 47:1035
- Subtitle: means and includes all the Chapters in Subtitle II of this Title 47 and any other Title of the Louisiana Revised Statutes of 1950 except the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950 and estate taxes for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, and interest due the state of Louisiana which have been delegated to the Department of Revenue. See Louisiana Revised Statutes 47:1501
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.
Acts 1986, No. 628, §1, eff. July 6, 1986.