2012 Electronic Funds Transfer Guidelines Page 5
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23Louisiana Department of Revenue
Electronic Funds Transfer Guidelines
II.
Electronic Funds Transfer Payment and Filing Responsibilities
Payment Due Dates
An electronic funds transfer payment must be initiated and posted to the state’s bank account as immediately available
funds on or before the due date of the payment. When initiating electronic payments, please consider bank process-
ing cycles and the impact of weekends and holidays. Taxpayers are responsible for ensuring that their bank has the
information necessary, including the addenda record for ACH credits, to timely complete the transaction.
Louisiana Administrative Code 61:I.4910.E.1 provides that payments transmitted electronically will be considered timely
paid if the payment transaction’s confirmation time and date stamp is on or before the due date. However, if the payment
is not timely paid, the date of receipt by the Secretary will govern for purposes of determining the amount of any late
payment penalties.
Holidays and Weekends
Louisiana Administrative Code 61:I.4910.E.3 provides that when the statutory filing due date, without regard to exten-
sions, falls on a Saturday, Sunday, Federal Reserve holiday, or legal State of Louisiana holiday, the payment is due on
or before the next business day.
Please use the following holiday schedules to determine when you must initiate an ACH transaction for timely payment
of a tax due date. Financial institution holidays in your area may vary.
Federal Reserve Holidays—Louisiana Banks
New Year’s Day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . January 1
Martin Luther King Jr.’s Birthday . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3rd Monday in January
President’s Day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3rd Monday in February
Memorial Day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Last Monday in May
Independence Day. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July 4
Labor Day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1st Monday in September
Columbus Day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2nd Monday in October
Veterans’ Day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . November 11
Thanksgiving Day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4th Thursday in November
Christmas Day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . December 25
Legal Holidays—Louisiana State Offices
The Louisiana Department of Revenue is closed for the following holidays and EFT assistance will not be available:
New Year’s Day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . January 1
Martin Luther King Jr.’s Birthday . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3rd Monday in January
Inauguration Day. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Every four years - Baton Rouge only
Mardi Gras Day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tuesday before Ash Wednesday
Good Friday . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Friday before Easter Sunday
Memorial Day . . . . . . . . . . . . . . . . . . . . . . . . . . . . Last Monday in May (must be proclaimed)
Independence Day. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July 4
Labor Day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1st Monday in September
General Election Day . . . . . . . . . . . . . . . . . . . . . Designated date in November (every two years)
Veterans’ Day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . November 11
Thanksgiving Day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4th Thursday in November
Acadian Day . . . . . . . . . . . . . . . . . . . . . . . . . . . Day after Thanksgiving (must be proclaimed)
Christmas Day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . December 25
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