Analysis

Update: Louisiana 2015 tax amnesty will now run December 1 to December 30

Multistate tax alert | November 19, 2015

This tax alert summarizes a press release issued by the Louisiana Department of Revenue announcing details regarding the 2015 Louisiana Tax Amnesty Program.

The 2015 Louisiana Tax Amnesty Program

On November 6, 2015, we issued a Tax Alert highlighting Louisiana’s 2015 Tax Amnesty Program (Amnesty Program).1 In our November 6 Alert we stated that the amnesty was to begin on November 16, 2015, and end on December 15, 2015, as specified in a press release previously issued by the Louisiana Department of Revenue (LADOR). On November 17, 2015, the LADOR issued an update explaining that the Amnesty Program will be suspended through November 30, will resume on December 1, and will end on December 31.

The 2015 Amnesty Program is the third and final amnesty permitted by the Louisiana Tax Delinquency Amnesty Act of 2013. Once this program concludes, no further formal amnesty may be offered by the LADOR before January 1, 2025.

Eligible taxpayers will be allowed to apply for amnesty online. For additional details regarding eligibility and other requirements, see here for our Alert summarizing the Louisiana Tax Delinquency Amnesty Act of 2013, and here for our Alert summarizing the 2014 amendments to the program, including the addition of a nonparticipation penalty.

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Contacts

If you have questions regarding this amnesty program or other Louisiana tax matters, please contact any of the following Deloitte Tax professionals:

Debra Hodges, director, Deloitte Tax LLP, Dallas, +1 214 840 7493

 

Jerry Lo, senior manager, Deloitte Tax LLP, Houston, +1 713 982 3255

 

Kristina Scoggins, manager, Deloitte Tax LLP, Dallas, +1 214 840 1141

 

Andy Robinson, partner, Deloitte Tax LLP, Houston, +1 713 982 2960

 

Robert Topp, director, Deloitte Tax LLP, Houston, +1 713 982 3185 

 

Michael Matthys, manager, Deloitte Tax LLP, Houston, +1 713 982 3128 

 

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Multistate Tax alert archive

The Multistate Tax alert archive includes external tax alerts issued by Deloitte Tax LLP's Multistate Tax practice during the last three years. These external alerts highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons.

View the list of archived Multistate Tax alerts.

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Reference

1 The Amnesty Program was authorized by the Louisiana Tax Delinquency Amnesty Act of 2013 (Act No. 421, H.B. 456, 2013 Leg., 1st Reg. Sess. (La. Jun. 21, 2013)), and was amended in 2014 (Act No. 822, H.B. 663, 2014 Leg., 1st Reg. Sess. (La. Jun. 23, 2014)).

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