2012 Electronic Funds Transfer Guidelines Page 2
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23Table of Contents
I.
Electronic Funds Transfer Requirements and Payment Options . . . . . . . . . . . . . . . . . . . . . . . . 1
1
Contact Information
1
Mail Applications and Returns to:
1
Electronic Funds Transfer Requirements
1
Electronic Funds Transfer Payment Options
II. Electronic Funds Transfer Payment and Filing Responsibilities . . . . . . . . . . . . . . . . . . . . . . . . 3
Payment Due Dates
3
Holidays and Weekends
3
Federal Reserve Holidays—Louisiana Banks
3
Legal Holidays—Louisiana State Offices
3
Tax Return Filing Requirements
4
Withholding EFT Payments and Filings for Periods Beginning on or after January 1, 2012
4
Withholding EFT Payments and Filings for Periods Beginning Before January 1, 2012
4
Penalties
4
Waiver Of The Electronic Funds Transfer Tax Payment Requirement
4
Verification of Receipt of Funds Transfer
4
III. Louisiana Taxpayer Access Point (LaTAP) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5
IV. Business Tax Online Payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
V. ACH Debit Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
ACH Debit—Telephone (Voice) Procedures
8
ACH Debit — Telephone (Touchtone) Instructions
9
VI. ACH Credit Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12
Summary of ACH File Requirements
12
ACH Credit TXP Addenda Record Requirements
14
Entry Detail Records
15
15
Proof of Payment
15
Payments Made Under Protest
15
Correcting ACH Credit Payment Errors
VII. Immediately Investible Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16
VIII. Tax Type Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
IX. Withholding Tax Payments and Due Dates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20
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