Louisiana Plan Reconciliation with Form 122C is a process used by the Louisiana Department of Revenue to reconcile sales and use taxes. This process involves a detailed comparison of sales and use taxes for a particular period. The reconciliation is done using Form 122C, which is a form that must be completed and submitted to the Department of Revenue along with supporting documents. There are two types of Louisiana Plan Reconciliation with Form 122C. The first type is the Annual Reconciliation, which must be completed annually by the taxpayer. This type of reconciliation requires the taxpayer to submit their Form 122C to the Department of Revenue for review and approval. The second type of Louisiana Plan Reconciliation with Form 122C is the Quarterly Reconciliation. This type of reconciliation must be completed quarterly by the taxpayer and requires the submission of Form 122C along with supporting documents to the Department of Revenue for review and approval.