Louisiana Administrative Code › Title 72 - UNIFORM LOCAL SALES TAX › Part I - General Provisions › Chapter 1 - Administrative Procedures › Section I-105 - Voluntary Disclosure Agreements

Current through Register Vol. 50, No. 6, June 20, 2024
A. Definitions. For purposes of this Section,
				the following terms have the meanings ascribed to them.
Applicant
-any association, corporation,
				  estate, firm, individual, joint venture, limited liability company,
				  partnership, receiver, syndicate, trust, or any other entity, combination or
				  group that has a local sales tax liability to more than one local sales and use
				  tax authority and submits or arranges through a representative for the
				  submission of an application to request a voluntary disclosure agreement for
				  said undisclosed local sales tax. Applicants may be registered or unregistered
				  with the collectors. If the application is submitted through a representative,
				  anonymity of the applicant can be maintained until the board issues a binding
				  recommendation for waiver of the delinquent penalty by the collectors.
Application
-a completed "Application to
				  Request Voluntary Disclosure Agreement" form filed with the board and all
				  supplemental information including, but not limited to, cover letters,
				  schedules, reports, and any other documents that provide evidence the applicant
				  has complied with the requirements for a voluntary disclosure agreement.
				  Supplemental information requested by the board or collectors and timely
				  provided by the applicant shall be considered part of the application.
Application Date
-the date a fully completed
				  application requesting a voluntary disclosure agreement is received by the
				  board. Supplemental information requested by the board or collectors and timely
				  provided by the applicant shall not extend or delay the application
				  date.
Binding Recommendation
-a recommendation by
				  the board, authorized under
				  R.S.
				  47:337.102(F), declaring
				  that an applicant has complied with the requirements of the voluntary
				  disclosure program and for the waiver of delinquent penalties by the collectors
				  upon full payment of taxes and interest. This recommendation shall be binding
				  absent fraud, material misrepresentation, or misrepresentation of the facts by
				  the taxpayer.
Board
-the Louisiana Uniform Local Sales Tax
				  Board and its duly authorized representatives.
Collector
-the single collector for a parish
				  as defined in Article VII, Section 3 of the
Constitution of
				  Louisiana
and the collector's duly authorized representatives.
Delinquent Penalty
-penalties imposed
				  pursuant to
				  R.S.
				  47:337.70 or
				  R.S.
				  47:337.73 as a result of the failure of the
				  taxpayer to timely make any required return or payment.
Local Sales Tax
-a tax imposed by a local
				  taxing authority under the provisions of Article VI, Section 29 of the
Constitution of Louisiana.
Local Taxing Authority
-a political
				  subdivision of the state authorized to impose sales tax under the provisions of
				  Article VI, Section 29 of the
Constitution of
				  Louisiana.
Look-Back
Period
-the period for which the
				  applicant agrees to disclose and pay the tax and interest due.
Signature Date
-the date when a collector
				  physically or electronically signs the voluntary disclosure agreement. If the
				  collector fails to physically or electronically sign the voluntary disclosure
				  agreement within 30 days of notification by the board that the agreement is
				  available for signature, the signature date shall be the thirtieth day after
				  such notification.
Undisclosed Liability
-a sales or use tax
				  liability that became due during the look-back period and which has not been
				  determined, calculated, researched, identified by or made known to the
				  collector at the time of disclosure.
Voluntary Disclosure Agreement
-a contractual
				  agreement between an applicant and a collector wherein the applicant agrees to
				  voluntarily pay the tax and interest due to a local taxing authority on a
				  previously undisclosed liability involving a local sales or use tax and the
				  collector agrees to waive payment of the whole of the delinquent penalty
				  associated with that liability as such is described in
				  R.S.
				  47:337.71 and to not pursue sales or use tax
				  liabilities prior to the look-back period listed in the agreement.
B. Program Requirements
1. An undisclosed liability will qualify for
				a voluntary disclosure agreement if it results from the underpayment or
				non-payment of sales tax due to an error in the mathematical computation of the
				tax due on the return, interpretation of the law, or process of reporting the
				tax due on the return. An undisclosed liability also qualifies if it resulted
				from the merger or acquisition of a company that previously failed to properly
				report sales and use taxes to a collector.
a.
				An error in the mathematical computation of the tax due on the return is an
				error on the part of the taxpayer in mathematical computation on the face of
				the return or on any of the supporting documents or the unintentional failure
				to include all amounts necessary for calculating the correct amount of taxes
				due on the return.
b. An error in
				the interpretation of the law is a construction of the law on the part of the
				taxpayer contrary to the collector's construction of the law that caused the
				applicant to incorrectly determine that no tax or a smaller amount of tax was
				due.
c. An error in the process of
				reporting the tax due on the return is an error, omission, or a mistake of fact
				of consequence to the determination of the tax liability on the part of the
				taxpayer.