Adopted Rule – Income Tax Withholding Tables


Under the authority of R.S. 47:32, R.S. 47:112, R.S. 47:295, and R.S. 47:1511 and in accordance with the provisions of the Administrative Procedure Act, R.S. 49:950 et seq., the Department of Revenue, Policy Services Division, amends LAC 61:I.1501 relative to individual income tax withholding tables based on the income tax rates as provided by Act 396 of the 2008 Regular Session of the Louisiana Legislature. Act 396 amended R.S. 47:32 to reduce state income tax rates in the two highest income brackets for tax years beginning on or after January 1, 2009. Act 396 provided that the revised withholding tables will not become effective until after July 1, 2009.

Read LAC 61:I.1501: Income Tax Withholding Tables.


Correction made to minor errors in withholding formula.


Notice of Intent – Electronic Filing of Certain Types of Tax Returns

The Louisiana Department of Revenue proposes a rule requiring electronic filing of certain types of tax returns, beginning with the July, 2009 filing period.

Read Louisiana Administrative Code (LAC) 61:III.1513-1523: Electronic Filing Requirements – Dedicated Funds Distribution