Louisiana – Louisiana Tax Delinquency Amnesty Act of 2013

SALT Report 2810 – The Louisiana Department of Revenue issued an information bulletin regarding the State’s tax amnesty program that is scheduled for September 23, 2013 through November 22, 2013.  During that time, amnesty will be granted to eligible taxpayers who apply for, and pay all outstanding taxes and half of the outstanding interest due for the tax periods identified on the application.

Business taxpayers must also file and include any past due returns with their application.  Once an 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 requested. If a taxpayer is involved in a field audit or litigation, the application must include all tax issues and all eligible periods involved in the audit or litigation.

The information bulletin addresses taxpayer eligibility, eligible periods, payment options, and refunds and overpayments.

For Further Information

Louisiana Department of Revenue – Revenue Information Bulletin 13-017