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2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1548. Rule to show cause and examination of judgment debtor

RS 47:1548 - Rule to show cause and examination of judgment debtor
A. Whenever the collector finds that any person has failed to file or refuses to file any return required by any provision of Title 47 of the Louisiana Revised Statutes of 1950, the collector may institute against that person:
(1) A rule to show cause why the return should not be filed, and
(2) A rule to examine a judgment debtor, as provided for in Articles 2452 through 2456, Louisiana Code of Civil Procedure where the tax due has been duly and finally assessed as otherwise provided.
The proceedings outlined herein shall be consistent with Article 2592 of Louisiana Code of Civil Procedure.
Added by Acts 1970, No. 661, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1561. Alternative remedies for the collection of taxes

RS 47:1561 - Alternative remedies for the collection of taxes
A. In addition to following any of the special remedies provided in the various chapters of this Subtitle, the collector may, in his discretion, proceed to enforce the collection of any taxes due under this Subtitle by means of any of the following alternative remedies or procedures:
(1) Assessment and distraint, as provided in R.S. 47:1562 through 1573.
(2) Summary court proceeding, as provided in R.S. 47:1574.
(3) Ordinary suit under the provisions of the general laws regulating actions for the enforcement of obligations before the Board of Tax Appeals or any court of competent jurisdiction.
(4) Demand in reconvention, or third party demand, in any court of competent jurisdiction or before the Board of Tax Appeals concerning collection of state taxes due, including any related interest, penalties, costs, and attorney fees due under applicable law.
B. The collector may choose which of these procedures he shall pursue in each case, and the counter-remedies and delays to which the taxpayer shall be entitled shall be only those which are not inconsistent with the proceeding initiated by the collector, provided that in every case the taxpayer shall be entitled to proceed under R.S. 47:1576 except under any of the following circumstances:
(1) After he has filed a petition with the Board of Tax Appeals for a redetermination of the assessment.
(2) When an assessment for the tax in question has become final.
(3) After the deadline to file an answer or defenses, after he has appeared in, or after he has filed any responsive pleading or defenses in any proceeding or suit involving the same tax obligation pending against him.
(4) When a third party demand for the same tax obligation is pending against him in a suit by the collector concerning collection of the same tax obligation.
C. The fact that the collector has initiated proceedings under the assessment and distraint procedure shall not preclude him from thereafter proceeding by summary or ordinary court proceedings for the enforcement of the same tax obligation.
Amended by Acts 1972, No. 566, §1; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2019, No. 365, §1, eff. Nov. 18, 2019.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1561.1. Special authority to enforce collection of taxes collected or withheld; personal liability

RS 47:1561.1 - Special authority to enforce collection of taxes collected or withheld; personal liability
A. Notwithstanding any other provision of law to the contrary, if any corporation, limited liability company, or limited partnership fails to file returns or to remit the income taxes withheld from the wages of its employees under Chapter 1 of Subtitle II of this Title, or if any corporation, limited liability company, or limited partnership fails to file returns or to remit the sales and use taxes collected from purchasers or consumers under Chapters 2, 2- A, and 2-B of Subtitle II of this Title, the secretary is authorized, as an alternative means of enforcing collection, to hold those officers or directors, or those managers or members as defined in R.S. 12:1301(12) and (13), having direct control or supervision of such taxes or charged with the responsibility of filing such returns and remitting such taxes and who willfully fail to remit or account for such taxes withheld or collected, personally liable for the total amount of such taxes withheld or collected, and not accounted for or not remitted, together with any interest, penalties, and fees accruing thereon. Collection of the total amount due may be made from any one or any combination of such officers or directors, or managers or members as defined in R.S. 12:1301(12) and (13), who willfully fail to remit or account for such taxes withheld or collected, by use of any of the alternative remedies for the collection of taxes as provided in R.S. 47:1561.
B. A corporation, limited liability company, or limited partnership by resolution of the board of directors or members may designate an officer or director, or a manager or member as defined in R.S. 12:1301(12) and (13), having direct control or supervision of such taxes or charged with the responsibility of filing such returns and remitting such taxes, and such resolution shall be filed with the secretary of state.
C. An action may be brought before the Board of Tax Appeals or any court of competent jurisdiction in accordance with any of the provisions of R.S. 47:1574, 1574.1, or 1582 to enforce the obligation of a taxpayer, dealer, or of any party subject to this Section.
Acts 1987, No. 867, §1, eff. July 20, 1987; Acts 1998, No. 31, §1, eff. June 24, 1998; Acts 2019, No. 367, §1, eff. June 18, 2019.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1561.2. Special authority to recover rebates and refundable tax credits

RS 47:1561.2 - Special authority to recover rebates and refundable tax credits
A. Rebates or refundable tax credits previously granted to a taxpayer, but later disallowed, may be recovered by the secretary through any collection remedy authorized by R.S. 47:1561 and initiated within the latter of any of the following:
(1) Two years from December thirty-first of the year in which the rebate or refundable tax credit was paid.
(2) Three years from December thirty-first of the year in which the taxes for the filing period were due.
(3) The time period for which prescription has been extended, as provided by R.S. 47:1580.
B. The only interest which may be assessed and collected on recovered refundable tax credits amounts is interest at a rate three percentage points above the rate provided in Civil Code Article 2924(B)(1), which shall be computed from the date of issuance to the date payment is received by the secretary.
C. The only interest which may be assessed and collected on recovered rebates is interest at a rate three percentage points above the rate provided in Civil Code Article 2924(B)(1), which shall be computed beginning on the date one year after the date of issuance of the rebate to the date payment is received by the secretary.
D. The provisions of this Section are in addition to and shall not limit the authority of the secretary to assess or to collect under any other provision of law.
Acts 2001, No. 1060, §1, eff. June 28, 2001.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1561.3. Special authority to recover nonrefundable tax credits

RS 47:1561.3 - Special authority to recover nonrefundable tax credits
A. Except as provided in R.S. 47:1561.2, all tax benefits, including nonrefundable tax credits, previously granted to a taxpayer but later disallowed, may be recovered by the secretary through any collection remedy authorized by R.S. 47:1561 and initiated within any of the following:
(1) Two years from December thirty-first of the year in which the benefit was paid.
(2) Three years from December thirty-first of the year in which the taxes for the filing period were due.
(3) The time period for which prescription has been extended, as provided by R.S. 47:1580.
B. The only interest that may be assessed and collected on any recovered tax benefits amount is interest at a rate three percentage points above the rate provided in R.S. 9:3500(B), which shall be computed from the date of issuance to the date payment is received by the secretary.
C. The provisions of this Section are in addition to and shall not limit the authority of the secretary to assess or to collect under any other provision of law.
Acts 2018, No. 370, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1562. Determination and notice of tax due

RS 47:1562 - Determination and notice of tax due
A. If a taxpayer fails to make and file any return or report required by the provisions of this Subtitle, the secretary shall determine the tax, penalty, and interest due by estimate or otherwise. Having determined the amount of tax, penalty, and interest due, the secretary shall send by mail a notice to the taxpayer at the address given in the last report filed by him pursuant to the provisions of the Chapter governing the tax involved, or to any address that may be obtainable from any private entity which will provide such address free of charge or from any federal, state, or local government entity, including but not limited to the United States Postal Service or from United States Postal Service certified software, setting out his determination and informing the person of his purpose to assess the amount so determined against him after thirty calendar days from the date of the notice.
B. If a return or report made and filed does not correctly compute the liability of the taxpayer, the secretary shall cause an audit, investigation, or examination, as provided for by R.S. 47:1541, to be made to determine the tax, penalty, and interest due. Having determined the amount of tax, penalty, and interest due, the secretary shall send by mail a notice to the taxpayer at the address given in the last report filed by him pursuant to the provisions of the Chapter governing the tax involved, or to any address that may be obtainable from the U.S. Postal Service or from U.S. Postal Service certified software, setting out his determination and informing the person of his purpose to assess the amount so determined against him after thirty calendar days from the date of the notice.
Amended by Acts 1971, No. 58, §1; Acts 1997, No. 794, §1, eff. July 10, 1997; Acts 2000, 1st Ex. Sess., No. 142, §1, eff. April 19, 2000; Acts 2001, No. 201, §1, eff. May 31, 2001; Acts 2006, No. 34, §1, eff. May 12, 2006.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1563. Protest to collector's determination of tax due

RS 47:1563 - Protest to collector's determination of tax due
The taxpayer, within thirty calendar days from the date of the notice provided in R.S. 47:1562(A) or (B), may protest thereto. This protest must be in writing and should fully disclose the reasons, together with facts and figures in substantiation thereof, for objecting to the secretary's determination. The secretary shall consider the protest and in his discretion may grant a hearing thereon before making a final determination of tax, penalty, and interest due.
Amended by Acts 1971, No. 58, §1; Acts 1997, No. 794, §1, eff. July 10, 1997; Acts 2006, No. 34, §1, eff. May 12, 2006.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1564. Assessment of tax, interest, and penalties

RS 47:1564 - Assessment of tax, interest, and penalties
At the expiration of thirty calendar days from the date of the secretary's notice provided in R.S. 47:1562(A) or (B), or at the expiration of such time as may be necessary for the secretary to consider any protest filed to such notice, the secretary shall proceed to assess the tax, penalty, and interest that he determines to be due under the provisions of any Chapter of this Subtitle. The assessment shall be evidenced by a writing in any form suitable to the secretary, which sets forth the name of the taxpayer, the amount determined to be due, the kind of tax, and the taxable period for which it is due. This writing shall be retained as a part of the secretary's official records. The assessment may confirm or modify the secretary's originally proposed assessment.
Amended by Acts 1971, No. 58, §1; Acts 1997, No. 794, §1, eff. July 10, 1997; Acts 2006, No. 34, §1, eff. May 12, 2006.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1565.1. Waiver of restrictions and delays

RS 47:1565.1 - Waiver of restrictions and delays
The taxpayer shall at any time have the right, by a signed notice in writing filed with the collector, to waive the restrictions and delays prescribed in R.S. 47:1562 through 47:1565 which must ordinarily be observed before an assessment may become final. When such a waiver is executed, the assessment is final when made and is immediately collectible by distraint and sale.
Added by Acts 1950, No. 23, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1567. Assessment and claims in bankruptcy and receivership

RS 47:1567 - Assessment and claims in bankruptcy and receivership
Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding, or the appointment of a receiver for any taxpayer in a receivership proceeding, before any court of this state or of the United States, the collector may immediately make a determination from any available information or by estimate or otherwise, of the amount of tax, penalty and interest the taxpayer is liable to pay under any chapter of this title, and immediately assess said amount, and by a writing to be retained as a part of his official records indicate that such assessment has been made. Such assessment may be made whenever a tax becomes due under the provisions of this Sub-title, regardless of whether it is then payable or not. Claims for such assessments, and additional interest and attorney's fees thereon, shall be presented for adjudication in accordance with law, to the court before which the bankruptcy or receivership proceeding is pending despite the pendency of delays before assessment provided in R.S. 47:1562 through 47:1565, or the pendency of an appeal to the Board of Tax Appeals or the courts for a redetermination. Provided that no petition for the redetermination of an assessment shall be filed with the Board of Tax Appeals after an adjudication of bankruptcy or the appointment of a receiver, unless the petition is accompanied by a certified copy of an order of the court before which the bankruptcy or receivership proceedings is pending, authorizing the trustee or receiver to prosecute such appeal.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1570. Distraint defined

RS 47:1570 - Distraint defined
The words "distraint" or "distrain" as used in this Sub-title, shall be construed to mean the right to levy upon and seize and sell, or the levying upon or seizing and selling, of any property or rights to property of the taxpayer including goods, chattels, effects, stocks, securities, bank accounts, evidences of debt, wages, real estate and other forms of property, by the collector or his authorized assistants, for the purpose of satisfying any assessment of tax, penalty or interest due under the provisions of this Sub-title.
Property exempt from seizure by R.S. 13:3881 is exempt from distraint and sale herein.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1571. Distraint procedure

RS 47:1571 - Distraint procedure
Whenever the collector or his authorized assistants shall distrain any property of a taxpayer, he shall cause to be made a list of the property or effects distrained, a copy of which, signed by the collector or his authorized assistants shall be sent by registered mail to the taxpayer at his last known residence or business address, or served on the taxpayer in person. This list shall be accompanied with a note of the sum demanded and a notice of the time and place where the property will be sold. Thereafter, the collector shall cause a notice to be published in the official journal of the parish wherein the distraint is made, specifying the property distrained, and the time and place of sale. The sale shall be held not less than fifteen calendar days from the date of the notice mailed or served on the taxpayer or the date of publication in the official journal, whichever is later. The collector may postpone such sale from time to time, if he deems it advisable, but not for a time to exceed thirty calendar days in all. If the sale is continued to a new date it shall be readvertised.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1572. Surrender of property subject to distraint

RS 47:1572 - Surrender of property subject to distraint
Any person subject to distraint, or upon whom a levy has been served, shall, upon demand by the collector or his authorized assistants, making such levy, surrender such property, or rights to property of which he is in possession, or which he subsequently comes into possession, until such time as the levy is recalled, subject to distraint, to the collector or his authorized assistant, unless such property or right is, at the time of demand, subject to an attachment or execution under any judicial process. Any such person failing or refusing to surrender any such property or rights shall be liable to the state in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of the taxes, penalties, and interest and other costs and charges which are due.
Amended by Acts 1972, No. 597, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1573. Sale of distrained property

RS 47:1573 - Sale of distrained property
A. After notifying all reasonably ascertainable interested third parties the secretary or his authorized assistants shall sell at public auction for cash to the highest bidder so much of the property distrained by him as may be sufficient to satisfy the tax, penalties, interest, and costs due. The property shall not be sold if the price to the highest bidder is less than two-thirds of the appraised value. In that case, the secretary shall readvertise the sale of the property in the same manner as the original sale, and the same delays must elapse. At the second offering, the property shall be sold for cash at whatever price it will bring. He shall give to the purchaser a certificate of sale which will be prima facie evidence of the right of the secretary to make the sale, and conclusive evidence of the regularity of his proceedings in making the sale, and which will transfer to the purchaser merchantable title in and to the property sold.
B. The purchaser shall be liable for nothing beyond the purchase price. He shall pay the full purchase price to the Department of Revenue despite the existence of any mortgage, lien, or privilege on the property inferior in rank to that of the Department of Revenue.
C. The Department of Revenue shall give the purchaser a release from the security interest, mortgage, lien, or privilege of the Department of Revenue and from all inferior security interests, mortgages, liens, and privileges, and shall direct the recorder of mortgages or proper filing officer to cancel their inscriptions insofar as they affect the property sold, and no further. All writings affecting the property which were recorded prior to distraint of the property shall not be affected by the sale of the property by the secretary pursuant to this Subtitle.
D. The Department of Revenue shall pay the inferior security interests, mortgages, liens, and privileges, after payment of the costs and the amount due the Department of Revenue. When the sum remaining after payment of the cost and the amount due the Department of Revenue is insufficient to pay such inferior claims in full, the Department of Revenue shall deposit the remainder with the court and proceed by contradictory motion against the inferior creditors to have their claims referred to in the proceeds of the sale.
Acts 1992, No. 954, §1, eff. July 9, 1992; Acts 1997, No. 658, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1574.1. Failure to pay tax collected from others; rule to cease business

RS 47:1574.1 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1574.3. Business reorganization to evade taxation; refusal to register a taxpayer or issue resale certificate

RS 47:1574.3 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1576.1. Settlement offers

RS 47:1576.1 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1576.2. Installment agreements; fees

RS 47:1576.2 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1576.4. Safe harbor

RS 47:1576.4 - Safe harbor
Any putative employer meeting the requirements provided for in this Section shall not owe withholding tax, interest, or penalties otherwise due for the workers to whom these requirements apply:
(1) Reporting consistency. The putative employer timely filed all required federal tax and information returns for independent contractors who were paid six hundred dollars or more, such as Form 1099-MISC or Form 1099-NEC. Relief is not available for any worker for whom the employer did not file the required information return.
(2) Substantive consistency. The putative employer and any predecessor always treated the worker as an independent contractor; however, if any similar worker was treated as an employee, relief is not available.
(3)(a) Reasonable basis. The putative employer had a reasonable basis for not treating the worker as an employee including any of the following:
(i) The putative employer relied on a court case or Internal Revenue Service ruling.
(ii) The putative employer was previously audited and the Internal Revenue Service considered employment taxes but did not reclassify the workers.
(iii) Independent contractor treatment is common in the putative employer's industry for workers providing similar services.
(iv) The putative employer and any predecessor always treated the worker as an independent contractor.
(v) The putative employer relied on legal advice or advice of an accountant.
(b) Notwithstanding any contrary provision of this Paragraph, if any similar worker was treated as an employee, relief is not available.
Acts 2022, No. 406, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1581. Prescription of assessments as judgments

RS 47:1581 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1582. Failure to remit tax collected on behalf of the state; rule to cease business

RS 47:1582 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1583. Federal tax refund offset fees

RS 47:1583 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1584. Innocent spouse rule

RS 47:1584 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1602.1. Penalty for failure to timely remit schedules and payments required to administer the Sports Facility Assistance Fund

RS 47:1602.1 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1602.2. Waiver of penalties and interest; COVID-19 affected taxpayers; returns for tax years 2019 and 2020

RS 47:1602.2 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1604. Penalty for false or fraudulent return

RS 47:1604 - Penalty for false or fraudulent return
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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1604.1. Accuracy-related penalty

RS 47:1604.1 - Accuracy-related penalty
A.(1) Finding of negligence. For negligent failure to comply with any provisions of this Subtitle or any rules and regulations of the department, when the provisions of R.S. 47:1604 and Subsection D of this Section do not apply the secretary may assess a penalty equal to twenty percent of the tax deficiency found to be due as a result of the taxpayer's negligence.
(2)(a) A penalty equal to the amount of the penalty that would be due pursuant to Paragraph (1) of this Subsection shall be presumed to apply if the taxpayer understates tax liability by ten percent or more but did not demonstrate a willful disregard of the tax laws of this state.
(b) The penalty provided for pursuant to this Paragraph shall not be applicable if a taxpayer's understatement was due to reasonable cause where the taxpayer acted in good faith.
B. Large individual income tax deficiency. In the case of individual income tax, if a taxpayer understates tax table income, by any means, by an amount equal to twenty-five percent or more of adjusted gross income the secretary may assess a penalty of ten percent of the deficiency in addition to any penalty provided for in Subsection A of this Section.
C. Other large tax deficiency. In the case of a tax other than individual income tax, if a taxpayer understates tax liability by twenty-five percent or more, the secretary may assess a penalty of ten percent of the deficiency in addition to any penalty provided for in Subsection A of this Section.
D. Willful disregard for Louisiana tax laws. (1) If a taxpayer has demonstrated a willful disregard of the tax laws of this state, the secretary may assess a penalty of forty percent of the tax deficiency found to be due.
(2) If the penalty under this Subsection applies, then the penalty due pursuant to the provisions of Subsection A, B, or C of this Section shall not be applicable.
E. Definitions. For purposes of this Section, the following terms shall have the following meanings unless the context clearly indicates otherwise:
(1) "Adjusted gross income" means gross income as defined in Section 62 of the Internal Revenue Code.
(2) "Negligent failure" means any failure to make a reasonable attempt to comply with the tax laws of this state, or a careless or reckless disregard for the tax laws of this state.
(3) "Willful disregard" means voluntarily and intentionally acting in violation of the tax laws of this state. The secretary shall use this definition of "willful disregard" when determining whether a penalty shall be imposed for the willful disregard of the tax laws of this state. Willful disregard shall be presumed when a taxpayer fails to timely remit tax withheld or collected from others, absent a showing of good cause.
Added by Acts 1958, No. 240, §1; Acts 2015, No. 128, §1, eff. July 1, 2015; Acts 2020, No. 348, §1, eff. Jan. 1, 2021.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1604.2. Insufficient funds check or electronic debit in payment of taxes; penalty

RS 47:1604.2 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1605. Examination and hearing costs

RS 47:1605 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1606. Distraint cost penalty

RS 47:1606 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1607. Interest on erroneous refunds

RS 47:1607 - Interest on erroneous refunds
The secretary shall remove interest which has accrued on an erroneous refund which has accrued up to the date the taxpayer is requested to repay a refund issued in error if the taxpayer did not cause the erroneous refund in any way and the refund does not exceed fifty thousand dollars. The secretary may remove or reduce interest on all other erroneous refunds or on refunds issued in error due to a ministerial act of the department, based on the facts and circumstances of each case. If the interest that was reduced or removed was reported as a deduction on the tax return of the taxpayer, the taxpayer must report the reduction or removal of interest as income on his tax return for the year the interest was reduced or removed.
Acts 2003, No. 36, §1, eff. May 23, 2003.