House Bill No. by Representative Gregory Miller amends R.S. 47:337.18(A)(4) and 337.22(E)(1) to extend the deadline for local sales and use tax payments under specific circumstances, such as during a declared disaster or emergency. The bill allows local collectors to grant extensions for tax returns and payments, ensuring that no penalties or interest accrue during the extension period, provided that the returns and payments are submitted by the new due date. Additionally, if a payment deadline coincides with a state or federal holiday when banks are closed, the deadline will automatically be extended to the next business day.

The bill also mandates that any extensions granted by local collectors must be communicated to the Louisiana Uniform Local Sales Tax Board for publication on its website. This ensures transparency and consistency in the application of tax deadlines across local jurisdictions. The effective date of the bill will be upon the governor's signature or, if not signed, after the designated period for bills to become law without signature.

Statutes affected:
HB256 Original: 47:18(A)(4), 47:22(E)(1)
HB256 Engrossed: 47:18(A)(4), 47:22(E)(1)
HB256 Reengrossed: 47:18(A)(4), 47:22(E)(1)
HB256 Enrolled: 47:18(A)(4), 47:22(E)(1)
HB256 Act : 47:18(A)(4), 47:22(E)(1)