The Louisiana Department of Revenue has issued Revenue Information Bulletin (RIB) 13-029: Electronic Filing Extensions for Composite Returns:
Beginning with returns due on or after May 15, 2014, partnerships that file composite tax returns are required to submit their request for a filing extension electronically. All extension requests must be made on or before the return’s due date.
Extensions may be requested by requesting the extension electronically through the LDR website or tax preparation software.
A tax filing extension granted by the secretary only allows for an extension of time to file the tax return. The extension does not allow an extension of time to pay the tax due. To avoid interest and penalty assessments, taxes should be paid on or before the original due date.