1. A. Authority to Require Electronic Filing and Payment

   1. 1. Pursuant to R.S. 47:1519 and 1520, the secretary may require certain taxpayers to file returns and make payments electronically using the electronic format prescribed by the Department of Revenue.
   2. 2. Specific requirements relating to the procedures for making payments by electronic funds transfer are outlined in R.S. 47:1519 and LAC 61:I.4910.
   3. 3. When electronic payment is required, full payment may be made in immediately investible funds as defined in LAC 61:I.4910 delivered in person or by courier to the department by close of business on the due date.

2. B. Definitions

   1. Electronic Filing—submission of a tax return or report through the department’s electronic system or an electronic system designated by the department.
   2. Electronic Payment—submission of a tax payment using electronic funds transfer (EFT), automated clearinghouse (ACH), or other approved electronic methods.
   3. Undue Hardship—circumstances where electronic compliance would cause significant difficulty or expense to the taxpayer.

3. C. Penalty for Failure to Comply

   1. 1. Failure to comply with electronic filing requirements will result in the assessment of a penalty of $100 or five percent of the tax due, whichever is greater, in accordance with R.S. 47:1520(B).
   2. 2. Failure to comply with the electronic payment requirements shall result in the payment being considered late and subject to the penalties and interest set forth in R.S. 47:1601 and 1602.

4. D. Waivers and Exemptions

   1. 1. The secretary may waive penalties where the taxpayer demonstrates reasonable cause as described in R.S. 47:1519 or 1520 or LAC 61:I.4910.
   2. 2. Taxpayers may request an exemption from electronic filing or payment by submitting a written request to the secretary.
   3. 3. The secretary may grant an exemption where undue hardship exists, as determined by the secretary.

Authority Note

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1511, 1519, and 1520.

Historical Note

HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Policy and Planning Division, LR 52:71 (January 2026).