§117. Time for filing declarations of estimated income tax by individuals
A. Individuals other than farmers. Declarations of estimated tax required by R.S. 47:116 from individuals not regarded as farmers for the purpose of that section shall be filed on or before April 15 of the taxable year, except that if the requirements of R.S. 47:116 are first met
(1) After April 1 and before June 2 of the taxable year, the declaration shall be filed on or before June 15 of the taxable year, or
(2) After June 1 and before September 2 of the taxable year, the declaration shall be filed on or before September 15 of the taxable year, or
(3) After September 1 of the taxable year, the declaration shall be filed on or before January 15 of the succeeding taxable year.
B. Farmers. Declarations of estimated tax required by R.S. 47:116 from individuals whose estimated gross income from farming (including oyster farming) for the taxable year is at least two-thirds of the total estimated gross income from all sources for the taxable year may be filed in lieu of the time prescribed in Subsection A at any time on or before January 15 of the succeeding taxable year.
C. Amendment. An amendment of a declaration may be filed in any interval between installment dates prescribed for that taxable year, but only one amendment may be filed in each such interval.
D. Short taxable years. The application of this Sub-part to taxable years of less than 12 months shall be in accordance with regulations prescribed by the collector.
E. Fiscal years. In the application of this Sub-part to the case of a taxable year beginning on any date other than January 1, there shall be substituted for the months specified in this Sub-part the months which correspond thereto.
Added by Acts 1960, No. 342, §1. Amended by Acts 1964, No. 106, §1; Acts 1971, No. 11, §1.
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