Louisiana Enacts Amnesty Program

The Louisiana Department of Revenue (LDR) has implemented a tax amnesty program applicable to all the taxes they administer except motor fuel taxes and penalties for failing to submit information reports not based on an underpayment of tax.

Periods in Which Taxpayers Can File
There are two remaining periods in which taxpayers can file for amnesty protection—the amount of penalties and interest waived differs depending on when taxpayers file their submission:  
•    At least one month occurring between July 1, 2013 and December 31, 2014 (15% of penalties owed will be waived if approved during this submission period), and
•    At least one month occurring between July 1, 2015 and December 31, 2015 (10% of penalties owed will be waived if approved during this submission period).

Periods Eligible
Eligible periods include:
•    Taxes due prior to January 1, 2013 for which the LDR has issued an individual or business proposed assessment, notice of assessment, bill, notice, or demand for payment not later than May 31, 2013.
•    Taxes for periods that began before January 1, 2013
•    Taxes for which the department and the taxpayer have entered into an agreement to interrupt and suspend the running of prescription until December 31, 2013.

Amnesty will only be granted for taxpayers who pay all of the tax, all fees, and costs, and any interest due upon filing the amnesty application.  Amnesty will not be granted to taxpayers who are party to any criminal investigation, nonpayment, delinquency, or fraud relating to state taxes administered by LDR. (Act 421 (H.B. 456), Laws 2013, effective June 21, 2013; Revenue Information Bulletin No. 13-017, Louisiana Department of Revenue, August 1, 2013)

How Can We Help? 
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