Louisiana Announces Tax Amnesty Period

November 19, 2015

By David Venanzi

On October 29, 2015, the Louisiana Department of Revenue announced it will conduct a tax amnesty program from November 16, 2015 and ending Tuesday, December 15, 2015.  Qualified individuals or business taxpayers whose application forms are accepted and comply with the program requirements have the opportunity to pay their delinquent taxes while having 33% of accrued penalties and 17% of accrued interest waived.

The amnesty program is available to eligible taxpayers who apply by filing the required application form with the Louisiana DOR; filing the applicable returns or reports for the tax types and periods for which amnesty is requested; and paying or entering into an installment agreement for the entire amount of tax due plus 67% of accrued penalties and 83% of accrued interest.

Taxes that are eligible for the 2015 Tax Amnesty Program include the following:

  1. Taxes for tax periods that began before January 1, 2015;
  2. Taxes for which the DOR and the taxpayer have entered into an agreement to suspend the running of statute of limitations until December 31, 2015; and
  3. Taxes due before January 1, 2015 for which the DOR issued an individual or business proposed assessment, notice of assessment, bill, notice, or demand for payment not later than May 31, 2015.

Amnesty is applied to any taxes administered and collected by the DOR except the following:

  1. Motor fuel taxes;
  2. Prepaid cell phone sales tax;
  3. Oil field restoration tax on oil or gas; and
  4. Petroleum products inspection and supervision fees.

Act 822 prohibits the DOR from implementing any new tax amnesty program before January 1, 2025 following the 2015 tax amnesty program.

Please refer to the DOR website for more information by clicking here.

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