Archive for November, 2010

Emergency Rule LAC 61:III.1527 – Electronic Filing Mandate for Reports and Returns Related to the Sports Facility Assistance Fund

The Louisiana Department of Revenue has issued Emergency Rule LAC 61:III.1527 concerning the Electronic Filing Mandate for Reports and Returns Related to the Sports Facility Assistance Fund.

Under the authority or R.S. 47:1520 and 1511 and in accordance with provisions of the Administrative Procedure Act, R.S. 49:950 et seq., the Department of Revenue, Policy Services Division, proposes to adopt LAC 61:III.1527 to mandate the electronic filing of any report or return related to the Sports Facility Assistance Fund.

The Emergency Rule is necessary to allow the Department of Revenue to require electronic filing of these reports and returns for the 2010 taxable year. Without this Rule, all professional athletic teams and professional athletes that participate in athletic events within the state of Louisiana and are therefore required to file certain reports and returns will not know which method to use in order to file these reports and returns.

This Rule, adopted in accordance with the Administrative Procedure Act, R.S. 49:950 et seq., shall become effective on January 1, 2011 and shall remain in effect for the maximum period allowed under the act.


‘IRS Seeks to Return $164.6 Million in Undelivered Checks to Taxpayers; Recommends E-file and Direct Deposit to Eliminate Future Delivery Problems ‘

The Internal Revenue Service is looking to return $164.6 million in undelivered refund checks. Nationwide, a total of 111,893 taxpayers are due one or more refund checks that could not be delivered because of mailing address errors.

In Louisiana, 1,618 taxpayers are owed money due to undeliverable refunds. The average refund owed to Louisiana taxpayers is $1,148.00

For Louisiana, undelivered refund checks average is up from $1,080 last year.

The total amount of refunds due to Louisiana taxpayers is $1,857,999.00

“We want to make sure taxpayers get the money owed to them,” said IRS Commissioner Doug Shulman. “If you think you are missing a refund, the sooner you update your address information, the quicker you can get your money.”

A taxpayer only needs to update his or her address once for the IRS to send out all checks due. Undelivered refund checks average $1,471 this year, compared to $1,148 last year. Some taxpayers are due more than one check.

The public should be aware that the IRS does not contact taxpayers by e-mail to alert them of pending refunds and that such messages are common identity theft scams.  The agency urges taxpayers not to release any personal information, reply, open any attachments or click on any links to avoid malicious code that will infect their computers.  The best way for an individual to verify if she or he has a pending refund is going directly to and using the “Where’s My Refund?” tool.


Louisiana’s Consumer Use Tax – ‘Online’ doesn’t mean ‘tax-free’

Louisiana’s Consumer Use Tax helps local businesses compete with out-of-state retailers who don’t charge sales tax.

It provides funds for vital state services.

And it’s the law.


‘Amendments, Sample Ballot; Voters to decide 10 constitutional issues’

The Advocate provides a rundown of the 10 state constitutional amendments that will confront Louisiana voters when they go to the polls on Tuesday, November 2.  Several of the amendments are tax-related.

The amendments range from giving parishes more mineral tax revenue to prohibiting legislators from ever again giving themselves an immediate pay raise.

The proposed changes involve the constitution that Louisiana adopted in 1974. Voters have approved 155 changes and rejected 68 proposed amendments to the latest version of the state constitution.

A majority of voters must agree to change the constitution in order for the amendments to pass.

Click here to read the list.