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A.  The taxes levied by this Subpart shall be collected at the time of imposition as stated in La. Rev. Stat. 47:818.13.  The tax levied by this Chapter shall be reported and paid to the secretary on or before the twentieth day of the calendar month for the preceding month unless otherwise stated.  The secretary may require electronic filing of tax returns, reports, and payments as provided in La. Rev. Stat. 47:1519 and 1520.

B.  All reports required by this Subpart are to be filed by the due date regardless of whether fuel tax is due under the provisions of the laws of this state.

Acts 2005, No. 252, §1, eff. July 1, 2006.