| 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 |
| 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 |
| 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) |
| Tax Due |
Due Date |
Delinquent Date* |
| Sales and Use Tax (R.S. 47:301 - 47:333) |
1st day of month following taxable period |
21st day of month following taxable period |
| Automobile Rental Excise Tax (R.S. 47:551) |
1st day of month following taxable period |
21st day of month following taxable period |
| Contractor Fee and Bond for Nonresidents [R.S. 47:9 and 47:306(D)] |
Prior to beginning any work on the contract |
After start of work on the contracted job |
| Hotel Occupancy Tax (Acts 541 of 1976, 305 of 1978, 99 of 1980, and 390 of 1987) |
1st 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) |
1st day of month following taxable period |
21st day of month following taxable period |
| Tax Due |
Due Date |
Delinquent Date* |
| General Severance Tax (R.S. 47:631 - 47:646) |
On or before last day of month following month of severance except natural gas returns are due the 15th day of the 2nd month following the month to which the tax is applicable if the average monthly tax liability for the preceding calendar year is less than $100,000 per month. |
1st day of 2nd month following month of severance except natural gas is delinquent on the 16th day of the 2nd month following the month to which the tax is applicable if the average monthly tax liability for the preceding calendar year is less than $100,000 per month. |
| Pipeline Safety and Odorization Fee, and Master Meter Fee (R.S. 30:560 - 30:562) |
June 30, annually |
July 1, annually |
| Hazardous Liquid Pipeline Fee (R.S. 30:701 - 30:707) |
June 30, annually |
July 1, annually |
| 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 |
