reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:1574.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1574.1. Failure to pay tax collected from others; rule to cease business

RS 1574.1 - Failure to pay tax collected from others; rule to cease business  A. On motion in a court of competent jurisdiction, the secretary may take a rule on a taxpayer, to show cause in not less than two or more than ten days, exclusive of holidays, why the taxpayer should not be ordered to cease from further pursuit of his business for failure to pay to the state amounts collected from others by his business as sales and use tax or as withholding income tax, along with any interest, penalty, and costs related to such taxes. Such rule may be taken only for amounts due as a result of assessments or judgments which have become final and non-appealable.  B. This rule may be tried out of term and in chambers, and shall always be tried by preference.  C.(1) If the rule is made absolute, the order rendered thereon shall be considered a judgment in favor of the state, and the court shall enjoin and prohibit the taxpayer from the further pursuit of his business until such time as he has paid the delinquent tax, interest, penalties, and all costs or has entered into an agreement with the secretary to do so.  (2) If the secretary files a subsequent motion with the court alleging a violation of the injunction, the court shall hold a hearing in not less than two days or more than ten days, exclusive of holidays, to determine whether such violation has occurred. Upon a showing by the secretary that there has been a violation of the injunction, the court shall consider the violation to be a contempt of the court and shall punish the violator in accordance with law, and every violation of the injunction shall be considered as a contempt of court.  D. Whenever the pleadings filed on behalf of the secretary shall be accompanied by an affidavit of the secretary or of one of his assistants or representatives or of the attorney filing the same, that the facts as alleged are true to the best of the affiant's knowledge or belief, all of the facts alleged in the pleadings shall be accepted as prima facie true and as constituting a prima facie case, and the burden of proof to establish anything to the contrary shall rest wholly on the taxpayer.  E. The collection procedure provided for in this Section shall be in addition to any other collection procedure provided by law. When issuing an order pursuant to this Section, the Board of Tax Appeals or any other court of competent jurisdiction, upon proper showing, may render a money judgment against the taxpayer and in favor of the collector in the amount of any final and nonappealable assessment, together with all penalties, interest, attorney fees, and costs due.  Acts 2001, No. 202, §1, eff. July 1, 2001; Acts 2019, No. 367, §1, eff. June 18, 2019.
LA Rev Stat § 47:1574.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1574.3. Business reorganization to evade taxation; refusal to register a taxpayer or issue resale certificate

RS 1574.3 - Business reorganization to evade taxation; refusal to register a taxpayer or issue resale certificate  A. The secretary may refuse to register or issue or may revoke a state sales tax resale certificate to a business that has reorganized if the purpose of the reorganization is to evade the payment of sales and use taxes or withholding taxes when the taxes have been collected but not remitted to the department.  B. As used in this Section:  (1) "Evade" means the deliberate failure to pay tax, interest, and penalty that the taxpayer knows are due.  (2) "Reorganization" means any of the following:  (a) The transfer of a majority of the assets of one business to another business, where any of the persons having an interest in the ownership or management in the former business maintain an ownership or management interest in the new business, either directly or indirectly.  (b) A mere change in identity or form of ownership.  (c) A mere continuation of the former business based on significant shared features including ownership, personnel, assets, or general business activity.  C. The new business resulting from the reorganization for the purpose of evading the payment of sales and use taxes or withholding taxes when the taxes have been collected but not remitted to the department is not entitled to be registered or to receive a resale certificate from the secretary until all sales, use, and withholding taxes, penalties, and interest due have been paid in full.  D. A reorganization with the purpose of evading state sales and use or withholding tax collected but not remitted to the department shall subject the owner of the business to a penalty of five thousand dollars. This penalty shall be in addition to any other tax, interest, and penalties for which the business or the owner of the business may be liable.  Acts 2018, No. 527, §1, eff. July 1, 2018.
LA Rev Stat § 47:1575 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1575. Injunctions prohibited

RS 1575 - Injunctions prohibited  No court of this state shall issue any process whatsoever to restrain the collection of any tax, penalty, interest, or other charge imposed in this Sub-title.
LA Rev Stat § 47:1576.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1576.1. Settlement offers

RS 1576.1 - Settlement offers A. Written settlement offers on matters in litigation shall be submitted to the secretary. The secretary shall respond with a written acceptance, rejection or counter offer within three months of the date the settlement offer is received. In responding to a settlement offer, the secretary may consider the hazards of litigation. B. If the secretary fails to accept, reject, or make a counteroffer as provided for in this Subsection within three months of the date the taxpayer's settlement offer is received, the secretary's conduct shall constitute unreasonable delay by the department within the meaning of R.S. 47:1601(A)(2)(d), and interest shall be abated from the date the taxpayer's settlement offer was received through the date a written acceptance, rejection or counter offer is provided to the taxpayer. Acts 2006, No. 119, §1, eff. June 2, 2006.
LA Rev Stat § 47:1576.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1576.2. Installment agreements; fees

RS 1576.2 - Installment agreements; fees  A. The total amount of tax due on any tax return shall be paid no later than the date the return is required to be filed. However, if the taxpayer qualifies for an installment payment agreement, the secretary may consider an installment payment agreement for any taxes, interest, and penalties due, subject to the following requirements:  (1) The secretary shall charge a fee of one hundred five dollars to establish a standard installment payment agreement with a taxpayer. All payments for installment payment agreement fees shall be paid to the secretary of the Department of Revenue.  (2) If the taxpayer defaults on the installment payment agreement, the secretary shall charge a fee of sixty dollars to reinstate the agreement. Payment of the reinstatement fee shall be made to the secretary of the Department of Revenue.  (3) Notwithstanding the provisions of Paragraph (1) of this Subsection, the secretary shall not charge a fee to enter into a standard installment payment agreement with any taxpayer whose adjusted gross income is less than or equal to twenty-five thousand dollars.  (4) Money received by the secretary from fees imposed pursuant to this Section shall be deposited into the state treasury and, after compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana, relative to the Bond Security and Redemption Fund, shall be designated as self-generated revenues of the Department of Revenue.  B. The secretary may adopt rules and regulations in accordance with the Administrative Procedure Act to implement the fees provided for in this Section.  Acts 2015, No. 130, §1, eff. July 1, 2015.
LA Rev Stat § 47:1579 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1579. Prescription of taxes, interest, and penalties

RS 1579 - Prescription of taxes, interest, and penalties  There shall be no prescription running against any state tax, license, excise, interest, penalty or other charge levied under this Sub-title, except that ordained in the Constitution of Louisiana.
LA Rev Stat § 47:1581 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1581. Prescription of assessments as judgments

RS 1581 - Prescription of assessments as judgments  Any tax, penalty, interest, or other charges duly assessed under this Sub-title, being the equivalent of a judgment, shall not be subject to the running of any prescription other than such prescription as would run against a judgment in favor of the State of Louisiana in accordance with the Constitution and laws of this state; and the recordation of such assessment shall have the same effect as the recordation of a judgment.
LA Rev Stat § 47:1582 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1582. Failure to remit tax collected on behalf of the state; rule to cease business

RS 1582 - Failure to remit tax collected on behalf of the state; rule to cease business A. Failure by any person obligated to collect any tax from taxpayers on behalf of the state to remit such taxes collected shall, without demand or putting in default, cause the tax, interest, penalties, and costs to become immediately delinquent and the secretary has the authority, on motion in a court of competent jurisdiction, to take a rule on such person, to show cause in not less than two or more than ten days, exclusive of holidays, why such person should not be ordered to cease from further pursuit of business. This rule may be tried out of term and in chambers and shall always be tried by preference. If the rule is made absolute, the order rendered thereon shall be considered a judgment in favor of the state, prohibiting the person from the further pursuit of said business until he has paid the delinquent tax, interest, penalties, and costs, and every violation of the injunction shall be considered as a contempt of court and punished according to law. B. The provisions of this Section shall not apply if the taxpayer has entered into an installment agreement for the payment of delinquent taxes with the department and is in compliance with the terms of the agreement. Acts 2001, No. 254, §1, eff. June 1, 2001.
LA Rev Stat § 47:1583 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1583. Federal tax refund offset fees

RS 1583 - Federal tax refund offset fees At such times as monies are received as a result of an offset of a federal income tax refund under the provisions of Section 6402(e) of the Internal Revenue Code, the taxpayer shall be given a credit for the amount of the offset less a deduction for the offset fee imposed by the Internal Revenue Service. Acts 2001, No. 69, §1, eff. July 1, 2001.
LA Rev Stat § 47:1584 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1584. Innocent spouse rule

RS 1584 - Innocent spouse rule A. In addition to the provisions of R.S. 47:101(B)(7), a natural person shall be relieved from liability for any tax, penalties, interest, or other amounts for the applicable tax year as provided in this Section as if the person is an innocent spouse as provided for in this Section. B. A spouse shall be relieved from such liability to the extent that such liability is attributable to the failure to file a report or return, or to remit any tax, penalty, interest or other amount as required under any provision of this Subtitle, and occurs under the following conditions: (1) The spouse is a spouse of a taxpayer who failed to file a report or return, or who failed to remit any tax, penalty, interest or other amount as required under any provision of this Subtitle, or the spouse of a taxpayer whose business entity so failed. (2) The spouse establishes that he did not know of, and had no reason to know of such failure. (3) Taking into account all of the facts and circumstances, it is inequitable to hold the spouse liable for the failure to file or pay a tax, penalty, interest or other amount as required under any provision of this Subtitle attributable to such actions of the other spouse. (4) The spouse elects the benefits of this Section not later than two years after the date the secretary has begun collection activities with respect to the spouse making the election. However, the secretary may nevertheless relieve the spouse of such liability as provided for in this Section, if she further finds both of the following: (a) Either the spouse had little or no involvement with the actions of the other spouse, and that the spouse did not know of, and had no reason to know of, such actions, or that the spouse was mentally or physically coerced to maintain silence regarding such actions. (b) Taking into account all the facts and circumstances, it is inequitable to hold the spouse liable for any failure to file a return or report or failure to remit any tax, penalty, interest or other amount as required under any provision of this Subtitle. C.(1) If a spouse who otherwise qualifies for relief under Subsection B of this Section establishes he did not know, and had no reason to know, the actions of his spouse leading to the failure to file or pay, then such spouse shall be relieved of liability for tax, interest, penalties, and other amounts to the extent that such liability is attributable to the actions of the other spouse of which the spouse did not know and had no reason to know. (2) In addition, a spouse who qualifies for relief pursuant to this Section may have any lien, privilege, mortgage, or other encumbrance recorded by virtue of this Subtitle cancelled on any property that the spouse can show to the satisfaction of the secretary is for the spouse's personal use, such as the place where the spouse resides. Acts 2005, No. 295, §1, eff. June 29, 2005. NOTE: See Acts 2005, No. 295, §2, relative to retroactivity.
LA Rev Stat § 47:1602.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1602.1. Penalty for failure to timely remit schedules and payments required to administer the Sports Facility Assistance Fund

RS 1602.1 - Penalty for failure to timely remit schedules and payments required to administer the Sports Facility Assistance Fund A. In the case of failure to timely make and file any return or schedule required by the secretary to administer the provisions of the Sports Facility Assistance Fund, the penalty shall be five hundred dollars for the first such failure, one thousand dollars for the second such failure within the three-year period beginning on the due date of the first delinquent return or schedule, and two thousand five hundred dollars for each subsequent failure within the three-year period beginning on the due date of the first delinquent return or schedule. B. In the case of failure to timely remit any payment required by the secretary to administer the provisions of the Sports Facility Assistance Fund, the penalty shall be five percent of the total payment due if the delinquency is for not more than thirty days, with an additional five percent for each additional thirty days or fraction thereof during which the delinquency continues, not to exceed fifty percent of the amount due. Acts 2003, No. 119, §2, eff. May 28, 2003.
LA Rev Stat § 47:1602.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1602.2. Waiver of penalties and interest; COVID-19 affected taxpayers; returns for tax years 2019 and 2020

RS 1602.2 - Waiver of penalties and interest; COVID-19 affected taxpayers; returns for tax years 2019 and 2020  A. Notwithstanding any provision of law to the contrary, the secretary of the Department of Revenue shall waive all penalties and interest imposed pursuant to the provisions of R.S. 47:114(F), 287.655(D), 1601, and 1602 for the late filing of any tax return or the late payment of any tax due in or for 2019 and 2020, with an original due date between March 11, 2020, and July 15, 2020.  B. The provisions of this Section shall apply only to taxpayers whose health was impacted by COVID-19 or taxpayers who relied on a tax preparer for tax filing services whose health was impacted by COVID-19 if the taxpayer or the taxpayer's tax preparer was diagnosed with COVID-19 on or after March 11, 2020, and on or before July 15, 2020. Any taxpayer claiming the waiver pursuant to the provisions of this Section shall retain documentation that shall be provided upon request to the secretary of the Department of Revenue evidencing the COVID-19 impact on their health or the health of their third-party provider for filing services. Application for the waiver shall be in the form prescribed by the secretary.  C. The provisions of this Section shall not apply to any tax return filed or any tax payment submitted after November 15, 2020.  Acts 2020 1st Ex. Sess., No. 31, §1, eff. July 1, 2020.
LA Rev Stat § 47:1604 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1604. Penalty for false or fraudulent return

RS 1604 - Penalty for false or fraudulent return  NOTE: §1604 eff. until Jan. 1, 2021. See Acts 2020, No. 348.  When the taxpayer files a return that is false or fraudulent or grossly incorrect and the circumstances indicate that the taxpayer had intent to defraud the State of Louisiana of any tax due under this Sub-title, there shall be imposed, in addition to any other penalties provided, a specific penalty of fifty per centum (50%) of the tax found to be due. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due, and can be enforced either in a separate action or in the same action for the collection of the tax. NOTE: §1604 eff. Jan. 1, 2021. See Acts 2020, No. 348.  When the taxpayer files a return that is false or fraudulent or grossly incorrect and the circumstances indicate that the taxpayer had intent to defraud the state of any tax due under this Subtitle, there shall be imposed, in addition to any other penalties provided, a specific penalty of seventy-five percent of the tax found to be due. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due, and can be enforced either in a separate action or in the same action for the collection of the tax.  Amended by Acts 2020, No. 348, §1, eff. Jan. 1, 2021.
LA Rev Stat § 47:1604.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1604.2. Insufficient funds check or electronic debit in payment of taxes; penalty

RS 1604.2 - Insufficient funds check or electronic debit in payment of taxes; penalty In the event a check or electronic debit used to make payment of a tax, interest, penalty, or fee due under this Subtitle is returned unpaid by the bank on which it is drawn for any reason related to the account on which the check or electronic debit is written, such shall constitute a failure to pay the tax, interest, penalty, or fee due and a specific penalty shall be imposed on the taxpayer in addition to all other penalties provided by law; provided however, upon sufficient proof being furnished to the secretary by the bank that the bank was at fault for the nonpayment of the check or electronic debit, the secretary shall waive the penalty provided for in this Section. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were part of the tax, interest, penalty, or fee that is due in payment of which the check or electronic debit was given and may be enforced in a separate action or in any action instituted for the collection of the tax, interest, penalty, or fee. The specific penalty imposed under this Section shall be an amount equal to the greater of one percent of the check or electronic debit or twenty dollars. After receipt of three insufficient fund checks or electronic debits during any two-year period, the secretary of the Department of Revenue may require payment of the taxes, interest, penalties, or fees due by the taxpayer to be paid by certified check, money order, or cash. Added by Acts 1971, No. 135, §1; Amended by Acts 1976, No. 96, §1, eff. Jan. 1, 1977; Acts 1986, No. 44, §1, eff. Oct. 1, 1986; Acts 1997, No. 658, §2; Acts 2004, No. 65, §3.
LA Rev Stat § 47:1605 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1605. Examination and hearing costs

RS 1605 - Examination and hearing costs A. If any taxpayer fails to make any return required by this Subtitle, or makes a grossly incorrect report, or a false or fraudulent report, and the secretary, in performance of his duty to ascertain the amount of tax due, makes an examination of books, records, or documents, or an audit thereof, or conducts a hearing, or subpoenas witnesses, then there may be added to the amount of tax found to be due, a specific penalty, in addition to any other penalty provided, in an amount as itemized by the secretary to compensate for all costs incurred in making such examination or audit, or in holding such hearing, or in subpoenaing and compensating witnesses. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were part of the tax due and can be enforced either in a separate action or in the same action for the collection of the tax. B. For the purposes of this Section, the following terms shall have the following meanings: (1) "Grossly incorrect report" means any report filed where there is a substantial understatement of tax for any taxable period. The understatement is substantial if it exceeds the greater of: (a) Ten percent of the tax required to be shown on the return for the taxable period. (b) Ten thousand dollars. (2) "False or fraudulent report" means any report filed with the intent to evade taxes, or a willful attempt to defraud or evade taxes that are due. C. Notwithstanding any other provision of law to the contrary, no penalty shall be imposed under this Section with respect to any portion of an underpayment when a taxpayer has made a grossly incorrect report if the taxpayer shows that there was a reasonable cause for the underpayment of such portion and that the taxpayer acted in good faith with respect to such portion. Acts 1997, No. 687, §1; Acts 1999, No. 1032, §1.
LA Rev Stat § 47:1606 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1606. Distraint cost penalty

RS 1606 - Distraint cost penalty  Whenever the secretary uses the distraint procedure to enforce the collection of any tax, there shall be imposed with respect to the tax for the collection of which the distraint procedure is used a specific penalty in an amount to compensate for the costs of the distraint procedure, provided that the amount charged by a third party for distraint concerning the seizure of a vehicle shall not exceed two hundred seventy-five dollars. This specific penalty shall be in addition to any penalty assessed as provided by law and shall be an obligation to be collected and accounted for in the same manner as if it were part of the tax due, and may be enforced either in a separate action or in the same action for the collection of the tax. Added by Acts 1971, No. 134, §1; Acts 2004, No. 166, §1, eff. June 10, 2004.