Louisiana Sets Dates for Tax Amnesty Program

The Louisiana Tax Delinquency Act of 2009, which establishes a tax amnesty program, is set to run from September 1, 2009 through October 31, 2009. The amnesty program will apply to all taxes administered by the Department with the exception of motor fuel taxes and waive all penalties and half of the interest due. This amnesty will be applicable to taxes that became due on or after July 1, 2001 and before January 1, 2009, taxes due prior to January 1, 2009 for which LDR has issued a billing notice or demand for payment on or after July 1, 2001 and before May 31, 2009, taxes for which the taxpayer and LDR have entered into an agreement to suspend the running of prescription until December 31, 2009, or taxes due on or before July 1, 2001, but were ineligible for an earlier amnesty program due to having a matter in civil litigation. A taxpayer qualifies for the amnesty program if they failed to file a tax return or report; failed to report all income or all tax, interest and penalties that were due; claimed incorrect credits or deductions; misrepresented or omitted any tax due; or are under audit or in administrative or judicial litigation. (Tax Topics, Louisiana Department of Revenue, July 14, 2009)

Posted on July 16, 2009