Louisiana – Tax Amnesty Program Continues through 2014 and 2015

SALT Report 3419 – The Louisiana Tax Delinquency Amnesty Act of 2013 will continue in 2014 and 2015.

For the 2014 amnesty program: 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 the 2015 amnesty program: 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.

If the amnesty application is approved during the 2014 amnesty period, the secretary shall waive of all of the penalties associated with the tax periods for which amnesty is applied, and fifty percent of the interest shall be waived. If the amnesty application is approved during the 2015 amnesty period, the secretary shall waive thirty-three percent of all of the penalties associated with the tax periods for which amnesty is applied, and seventeen percent of the interest shall be waived.

For Further Information:

Act No. 882 Louisiana Tax Delinquency Amnesty Act