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Louisiana Tax Amnesty Extended


 Louisiana will reward delinquent taxpayers who pay what they owe.

The Louisiana legislature has extended the 2013 Tax Delinquency Amnesty Act to 2014 and 2015, no doubt because the 2013 amnesty program has garnered more than $435 million in delinquent tax revenue. Taxpayers who qualify for tax amnesty must apply to participate and then pay the taxes, fees, cost and interest due in order to remain eligible. Installment agreements are available for some taxpayers, though not those involved in field audits or litigation.

After the conclusion of the 2015 amnesty program, “there shall be no new amnesty program implemented by the Department of Revenue before January 1, 2025.”

2014 Tax Delinquency Amnesty Program

This program is for taxes due prior to January 1, 2014, “for which the department has issued an individual or a business proposed assessment, notice of assessment, bill, notice or demand for payment not later than May 31, 2014.”

For successful participants of the 2014 amnesty, all penalties associated with the tax amnesty period and 50% of the interest shall be waived. To be successful, all installment payments must be received no later than May 1, 2015.

2015 Tax Delinquency Amnesty Program

This program is for taxes due prior to January 1, 2015, “for which the department has issued an individual or a business proposed assessment, notice of assessment, bill, notice or demand for payment not later than May 31, 2015.”

For successful participants of the 2015 amnesty, 33% of the penalties associated with the tax amnesty period and 17% of the interest shall be waived. To be successful, all installment payments must be received no later than May 1, 2016.

Double penalties

Taxpayers owing taxes who have “exhausted all rights to protest taxes pursuant to [R.S. 47:1565 or 1568] ninety days prior to either the 2014 or 2015 amnesty period” and who then fail to apply for amnesty period within a certain time frame may be subject to double penalties.

Additional information, including acceptable types of payment and how disputed taxes are handled, is available in Louisiana HB 663.

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.