The state Department of Revenue will begin processing 2012 state individual income tax returns on Jan. 30. On that date, officials say 2012 state individual income tax forms will be available on the department website, http://www.revenue.louisiana.gov/taxforms , at department offices and at public libraries throughout the state. Louisiana tax officials recommend filing electronically. The department says the average electronic refund processing time is 10 business days compared to 12 to 16 weeks when filed on paper. The state income tax filing deadline is May 15.