Does the state of Louisiana require electronic payment of the tax?
Yes, under certain circumstances. Currently, If payments made in connection with the filing of any return, report, or declaration during the prior 12-month period average $15,000.00 or more, the taxpayer is required to remit the subsequent respective tax or taxes electronically or by other immediately investable funds. The Department notifies taxpayers that are required to pay electronically 90 days prior to the due date of their first electronic payment. On January 1, 2006, it will reduce again to $10,000. And on January 1, 2008, the twelve-month average will reduce to, and remain, $5,000.