Revenue Information Bulletin 13-017 – Act 421: Louisiana Tax Delinquency Amnesty Act of 2013

The Louisiana Department of Revenue has issued Revenue Information Bulletin (RIB) 13-017 – Act 421 Louisiana Tax Delinquency Amnesty Act of 2013:

Act 421 of the 2013 Regular Session of the Louisiana Legislature authorizes the Louisiana Department of Revenue to institute an amnesty program to collect outstanding tax liabilities except for motor fuel taxes and penalties for failure to submit information reports that are not based on an underpayment of tax. The department has established a tax amnesty program beginning September 23, 2013, and ending November 22, 2013. Amnesty will be granted only for eligible taxes to eligible taxpayers who apply during the amnesty period on forms prescribed by the secretary and who pay all of the tax and costs, if applicable, and half of the outstanding interest balance due for periods designated on the application. The application for taxpayers involved in field audits or litigation shall include all issues and all eligible periods involved in the audit or litigation. All business taxpayers are required to file returns with the application. The secretary reserves the right to require individual taxpayers to file tax returns with the application. If the application is approved, the secretary shall waive the remaining half of the interest and all of the penalties associated with the tax periods for which amnesty is applied.

Visit the LDR website to read the full text of RIB 13-017.

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