RIB 11-012 – Temporary Suspension of Private Letter Ruling (PLR) Lifted

The Louisiana Department of Revenue is ending its temporary suspension of private letter rulings.

The department has issued Revenue Information Bulletin 11-012 to explain this policy change.

Effective September 1, 2011, the temporary suspension of PLR service will be lifted and the Policy Services Division will re-institute the service. As a result, taxpayers and their representatives may begin submitting PLR requests on or after September 1, 2011.

Taxpayers may contact the Policy Services Division at 225-219-2780 or by email at policy@la.gov to discuss whether a PLR is appropriate for the situation. If a PLR is inappropriate, other guidance can be given before the taxpayer invests the significant effort required to prepare a request. If it is determined that a PLR is appropriate, the request must be submitted to the Policy Services Division by email at policy@la.gov or by mail to the following address:

    Policy Services Division
    Louisiana Department of Revenue
    P O Box 44098 Baton Rouge, LA 70804-4098

Visit revenue.louisiana.gov to read the full text of RIB 11-012: Temporary Suspension of Private Letter Ruling (PLR) Service Lifted


LDR News Release: ‘LDR suspends Private Letter Ruling service’

BATON ROUGE – The Louisiana Department of Revenue will temporarily suspend the issuance of Private Letter Rulings (PLRs). The suspension takes effect on January 1, 2011. The last day to submit a PLR request is December 31, 2010.

“This suspension is taking place due to budget constraints,” Secretary of Revenue Cynthia Bridges said. “Reviews of our processes demonstrated the need to re-dedicate our resources to other critical taxpayer programs.”

This temporary suspension of the PLR service will not affect any PLR requests received on or before December 31, 2010.

For more information, please refer to Revenue Information Bulletin 10-024, or call the LDR Policy Services Division at 225-219-2780.