Filing Deadlines
| Tax Due | Due Date | Delinquent Date |
|---|---|---|
| Corporation Franchise Tax (R.S. 47:601 - 47:617) | 1st day of calendar or fiscal year | 16th day of 5th month of the taxable year |
| Declaration of Estimated Corporation Income (R.S. 47:287.654 - 47:287.657) | 15th day of 4th, 6th, 9th, and 12th months of taxable year | 16th day of 4th, 6th, 9th, and 12th months of taxable year |
| Corporation Income (R.S. 47:287.2 - 47:287.785) | 1st day following last day of taxable year | 16th day of 5th month following close of taxable year |
| Non-profits Corporation Income (R.S. 47:287.614(A)(2)) | 1st day following last day of taxable year | 16th day of 6th month following close of taxable year |
| Partnership Return of Income (R.S. 47:201 – 47:200.3, 47:241 – 47:247, and 47:287.2 et seq.) | 1st day following last day of taxable year | 16th day of 5th month following close of taxable year |
| Electric and Hybrid Vehicle Road Usage Fee (R.S. 32:461) | On or before May 15, annually | May 16, annually |
| Tax Due | Due Date | Delinquent Date |
|---|---|---|
| Hazardous Waste Disposal Tax (R.S. 47:821 - 47:832) | 1st day of month following quarterly period | 21st day of month following quarterly period |
| Electric Cooperative Fee (R.S. 12:425) | On or before July 1, annually | July 2, annually |
| Liquors - Alcoholic Beverage Permits (R.S. 26:1 - 26:812) | Prior to conducting business; renewals on or before expiration of permit | 30 days prior to expiration of permit |
| Liquors - Alcoholic Beverage Tax (R.S. 26:341 - 26:423) | 1st day of month following taxable month | 21st day of month following taxable month for low alcoholic content and 16th day of month following taxable month for high alcoholic content |
| Marijuana and Controlled Dangerous Substances Tax (R.S. 47:2601 - 47:2610) | Upon receipt of unstamped goods subject to the tax | Not applicable |
|
Special Fuels Tax ** (R.S. 47:801 - 47:815, 47:820.1 - 47:820.6) |
1st day of month following taxable period | 21st day of month following taxable period |
|
Gasoline Tax and Inspection Fee (R.S. 47:711 - 47:727, 47:771 -
47:788, 47:820.1- 47:820.6 and 51:781 - 51:800) |
1st day of month following taxable month | 21st day of month following taxable month |
| Inspection and Supervision Fee (R.S. 45:1177 - 45:1179) | 1st day of month following the taxable quarter | 1st day of 4th month following the taxable quarter |
| Transportation and Communication Tax (R.S. 47:1001 - 47:1010) | 1st day after close of each taxable quarter or month | 31 days after the end of taxable quarter or 21st day of month following taxable month |
| Telecommunication Tax for the Deaf (R.S. 47:1061) | 1st day of month following taxable quarter | 31 days after end of taxable quarter |
| Tobacco Tax (R.S. 47:841 - 47:869) | 1st day of month following taxable month | 21st day of month following taxable month |
| Tobacco Permit (R.S. 47:844) | Before doing business or on January 1, annually | February 1, annually |
| Tax Due | Due Date | Delinquent Date |
|---|---|---|
| Individual Income (R.S. 47:21 - 47:299) | 1st day following last day of taxable year | 16th day of 5th month following close of taxable year |
| Estate Transfer Tax (R.S. 47:2431 - 47:2437) | 9 months after decedent's death (or prior to filing U.S. Estate Tax Return) | After 9 months from decedent's death (or 1st day after filing U.S. Estate Tax Return) |
| Fiduciary Income (R.S. 47:21 - 47:285) | 1st day following last day of taxable year | 16th day of 5th month following close of taxable year |
| Declaration of Estimated Individual Income (R.S. 47:116 - 47:118) | 15th day of 4th, 6th, and 9th months of current year; final declaration due 15th day of 1st month following close of tax year | 16th day of 4th, 6th, and 9th months of current year; final declaration delinquent 16th day of 1st month following close of tax year |
| Partnership Return of Income (R.S. 47:201 – 47:200.3, 47:241 – 47:247, and 47:287.2 et seq.) | 1st day following last day of taxable year | 16th day of 5th month following close of taxable year |
| Electric and Hybrid Vehicle Road Usage Fee (R.S. 32:461) | On or before May 15, annually | May 16, annually |
| Tax Due | Due Date | Delinquent Date |
|---|---|---|
| Sales and Use Tax (R.S. 47:301 - 47:333) | 20th day of month following taxable period | 21st day of month following taxable period |
| Automobile Rental Excise Tax (R.S. 47:551) | 20th day of month following taxable period | 21st day of month following taxable period |
| Hotel Occupancy Tax (Acts 541 of 1976, 305 of 1978, 99 of 1980, and 390 of 1987) | 20th day of month following taxable period | 21st day of month following taxable period |
|
Ernest N. Morial New Orleans Exhibition Hall Authority Food and Beverage Tax (Act 390 of 1987) |
20th day of month following taxable period | 21st day of month following taxable period |
|
Prepaid Wireless Telecommunications 911 Service Charge (R.S. 33:9109.1) |
20th day of month following quarterly period | 21st day of month following quarterly period |
| Tax Due | Due Date | Delinquent Date |
|---|---|---|
| General Severance Tax (R.S. 47:631 - 47:646) | On or before the 25th day of the second month following month of severance. | 26th day of the second month following month of severance. |
| Surface Mining and Reclamation Fee (R.S. 30:906.1 - 30:906.3) | Last day of month following production period | 1st day of 2nd month following production period |
| Oilfield Site Restoration Fee (R.S. 30:80 - 30:97) | Last day of the 1st month following the taxable quarter | 1st day of 2nd month following the taxable quarter |
| Oil Spill Contingency Fee (R.S. 30:2451 - 30:2496) | Last day of month following calendar quarter | 1st day of 2nd month following calendar quarter |
| Natural Gas Franchise Tax (R.S. 47:1031 - 47:1040) | Last day of the 1st month following the taxable quarter | 1st day of 2nd month following the taxable quarter |
| Tax Due | Due Date | Delinquent Date |
|---|---|---|
| Withholding, Individual Income (R.S. 47:111 - 47:115) | 1st day after close of each taxable period |
|