Louisiana Tax Amnesty

Louisiana: Tax Amnesty Program Enacted

The Louisiana Tax Delinquency Amnesty Act of 2009, which requires the Department of Revenue () to develop and implement a tax amnesty program to be effective for a period not to exceed two consecutive calendar months between July 1, 2009, and June 30, 2010, at the discretion of the secretary, is enacted.

The tax amnesty program will apply to all taxes administered by the DOR except for motor fuel taxes and penalties for failure to submit information reports that are not based on an underpayment of tax.

The tax amnesty program will apply to (1) taxes due prior to January 1, 2009, for which the DOR has issued a proposed assessment, notice of assessment, bill, notice, or demand for payment on or after July 1, 2001, and before May 31, 2009; (2) taxes that became due on or after July 1, 2001, and before January 1, 2009; (3) taxes for which the taxpayer and the DOR have entered into an agreement to interrupt the running of prescription until December 31, 2009; or (4) taxes that became due on or before July 1, 2001, if the taxpayer was ineligible for an earlier amnesty program due to having a matter in civil litigation.

Participation in the amnesty program will be conditioned upon the agreement of the taxpayer that the right to protest or initiate an administrative or judicial proceeding is barred.

The amnesty will not be granted to taxpayers who are parties to any criminal investigation or criminal litigation.

Taxpayers with existing liens on their property, both movable and immovable, as well as taxpayers the DOR has initiated proceedings against under the assessment and distrait procedure, are eligible for amnesty. Taxpayers are required, however, to pay any and all lien fees associated with the tax periods for which they apply for amnesty.

The amnesty will only be granted for eligible taxes to eligible taxpayers who apply for amnesty during the amnesty period on forms prescribed by the secretary and who pay all of the tax, all fees and costs, if applicable, and half of the interest due upon filing the amnesty application. If the amnesty application is approved, the secretary will waive the remaining half of the interest and all of the penalties associated with the tax periods for which amnesty is applied. No installment agreements will be entered into for tax periods that are approved for amnesty.