Filing Deadlines

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Corporate Income and Franchise Tax

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 4th 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 4th 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

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Excise Tax

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

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Individual Income Tax

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 monthfollowing close of taxable year
Gift Tax (R.S. 47:1201 - 47:1212) January 1, for previous year April 16, annually
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
Inheritance Tax (R.S. 47:2401 - 47:2425) 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)

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Sales Tax

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

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Severance Tax

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

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Withholding Tax

Tax Due Due Date Delinquent Date*
Withholding, Individual Income (R.S. 47:111 - 47:115) 1st day after close of each taxable period Monthly or quarterly filers: 1st day of 2nd month following close of taxable period -- Semi-monthly filers: for taxes withheld on wages paid during the first 15 days of the month, 1st day of the following month; for taxes withheld on wages paid between the 16th day and the last day of the month, 16th day of the following month.

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