The Louisiana administrative code has been amended to include rules and procedures for voluntary disclosure agreements for qualified remote sellers who wish to voluntarily remit unpaid sales taxes to the Louisiana Sales and Use Tax Commission for Remote Sellers. Taxpayers are eligible if their underpayment or lack of payment of the tax was caused by a mathematical error, error in interpretation of the law, error in the process of completing the tax return, or a merger or acquisition of a company that failed to correctly report tax to the commission. Taxpayers are not eligible if their liability is the result of fraud, the taxpayer has been contacted by the commission about unpaid tax, or if the taxpayer’s affiliate is currently in the process of an audit with the commission. Registered dealers are ineligible if their liability is the result of unfiled returns. The limited lookback period for liability under the voluntary disclosure agreement is the current calendar year plus the previous three calendar years, with exceptions for taxes collected and not remitted. The regulation also includes guidance for the application process and procedures to pay the tax once an application is approved. Based on these rules, taxpayers should soon see additional guidance and an application form for a voluntary disclosure available on the commission’s website. LAC 61:III.2905, Louisiana Register, September 2022.