The recently enacted Louisiana Tax Delinquency Act of 2009 establishes a tax amnesty program for a period not to exceed two consecutive months, set for July 1, 2009 and June 30, 2010. The amnesty program will apply to all taxes administered by the Department with the exception of motor fuel taxes. The legislation introduces post amnesty collection penalties. If, following termination of the tax amnesty period, the secretary issues a deficiency assessment for a period for which amnesty was taken, the secretary shall have the authority to impose penalties and institute civil or criminal proceedings as authorized by law only with the respect to the difference between the amount shown on the amnesty application and the correct amount of tax due. The legislation also provides a 20% cost of collection penalty on any deficiency assessed for any taxable period due on or after July 1, 2001 and ending before January 1, 2009. For our previous news item on this topic, click here. (H.B. 720, Regular Session 2009).