Louisiana Revised Statutes 47:827 – Returns and payment
Terms Used In Louisiana Revised Statutes 47:827
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Disposer: means any person who disposes of or who receives for disposal the hazardous waste of a generator. See Louisiana Revised Statutes 47:821
- Oath: A promise to tell the truth.
- person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
- Tax: means the amount of tax due under this Chapter, and any amount of interest due under this Chapter, unless the intention to give it a more limited meaning is disclosed by the context. See Louisiana Revised Statutes 47:821
- Taxpayer: means any person liable to pay any tax or file any return under this Chapter, regardless of whether such person has paid any tax or filed the required return. See Louisiana Revised Statutes 47:821
A. The tax due for each quarter shall be remitted to the secretary of the Department of Revenue by the person responsible for remitting the tax on or before the twentieth day of the subsequent quarter. Payments shall be made to the secretary and filed with any forms or returns to be prescribed by the secretary, which forms or returns shall contain any information the secretary shall require. The forms shall be signed, under oath, by an officer of the corporation or by a person designated by the generator or disposer as the person responsible for such payment.
B. Corporations that violate the provisions of this Section shall be fined an amount not to exceed one hundred thousand dollars. Individuals who violate the provisions of this Section shall be fined an amount not to exceed ten thousand dollars, or imprisoned for not more than one year, or both.
C. When any taxpayer fails to pay any tax, penalty, and interest assessed, as provided in this Chapter, the secretary of the Department of Revenue may proceed to enforce the collection thereof by distraint and sale under the provisions of La. Rev. Stat. 47:1570 through 1573.
Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}