Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part III - Administrative and Miscellaneous Provisions › Chapter 21 - Interest and Penalties › Section III-2101 - Penalty Waiver

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				secretary may waive a penalty in whole or in part for the failure to file a
				return on time or the failure to timely remit the full amount due when the
				failure is not due to the taxpayer's negligence and is considered reasonable.
				All penalty waiver requests must be in writing and be accompanied by supporting
				documentation. If the combined penalties for a tax period exceed $100, all of
				the facts alleged as a basis for reasonable cause must be fully disclosed in an
				affidavit sworn before a notary public in the presence of two witnesses and
				accompanied by any supporting documentation. The affidavit must be signed by
				the taxpayer, or in the case of a corporation, by an officer of the
				corporation. Where the taxpayer or officer does not have personal knowledge of
				such facts, the sworn affidavit may be signed on the taxpayer's or officer's
				behalf by a responsible individual with personal knowledge of such facts. In
				lieu of an affidavit, the taxpayer may submit a request for waiver of penalties
				for delinquency form signed by the taxpayer, or in the case of a corporation,
				by an officer of the corporation. Where the taxpayer or officer does not have
				personal knowledge of such facts, the request for waiver of penalties for
				delinquency form may be signed on the taxpayer's or officer's behalf by a
				responsible individual with personal knowledge of such facts. The request for
				waiver of penalties for delinquency form must be accompanied by any supporting
				documentation.
B. Before a
				taxpayer's request for penalty waiver will be considered, the taxpayer must be
				current in filing all tax returns and all tax, penalties not being considered
				for waiver, fees and interest due for any taxes/fees administered by the
				Department of Revenue must be paid.
C. In determining whether or not to waive the
				penalty in whole or in part, the department will take in account both the facts
				submitted by the taxpayer and the taxpayer's previous compliance record with
				respect to all of the taxes/fees administered by the Department of Revenue.
				Prior penalty waivers will be a significant factor in assessing the taxpayer's
				compliance record. Each waiver request submitted by the taxpayer will be
				considered on an individual basis. Each tax period or audit liability will be
				considered separately in determining whether the penalty amount mandates
				approval of the waiver by the Board of Tax Appeals. The delinquent filing and
				delinquent payment penalties will also be considered separately in making this
				determination.
D. In the case of a
				request to enter into a voluntary disclosure agreement with the Department of
				Revenue, the secretary will remit or waive delinquent penalties as provided in
				LAC 61:III.2103 and/or any other applicable rules and regulations promulgated
				by the Department of Revenue concerning the waiver or remittance of such
				penalties under its voluntary disclosure program.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1603.