Frequently Asked Questions - Louisiana Department of Revenue (2024)

Collections

Can I request a Penalty Waiver On-Line?
Yes, penalty waivers can be submitted electronically. To request a penalty waiver electronically, click on the following link Form R-20128 Electronic Submission and follow the instructions.

Note, Louisiana Administrative Code 61:III.2101.B provides that before a request for waiver of penalties can be considered, the taxpayer must be current in filing all tax returns, and all taxes, penalties not being considered for waiver, fees and interest due for any taxes/fees administered by the Louisiana Department of Revenue must be paid.
Why do I owe penalty and interest if I filed an extension?
An extension only extends the time to file the return, not the time to pay the tax due.
Why did you change my filing frequency?
The filing frequency was changed based on the amount of tax you reported for the past year. Taxpayers are notified of this change by mail.
How are interest and penalties computed?
Prior to January 01, 2006, interest accrued at the rate of one and one quarter percent a month or 15 percent per annum from the date the return is required by law to be filed until the date the tax is paid. Beginning January 01, 2006 the rate of interest is subject to change annually. The rates can be found on the website by accessing form number R-1111. For failure to file a return on time, a penalty of 5 percent of the tax accrues if the delay in filing is not more than 30 days. An additional 5 percent penalty accrues for each additional 30 days or fraction thereof during which the failure to file continues, not to exceed a total of 25 percent. For failure to pay the tax in full by the date the return is required by law to be filed, determined without regard to any extension of time for filing the return, a penalty of 0.5 percent of the tax not paid accrues for each 30 days during which the failure to pay continues, not to exceed a total of 25 percent.
What are guidelines that the Department uses to decide whether or not to waive penalties?
Requests for waiver of the penalty must be in writing from the taxpayer and notarized. Account should not have a past record of delinquent filings or payments. Taxpayer should be current in filing all tax returns and remitting applicable taxes. All taxes, interest, and other penalties must be paid in full.
Why are you taking my federal refund?
The Louisiana Department of Revenue (LDR) participates in a federal offset program once an individual tax liability has reached final status plus 60 days the liability is posted with the federal Financial Management Service (FMS). The federal program will garnish federal refunds for the state tax liability and remit the garnished refund to the Department to apply to the taxpayer’s liability. All taxpayers are notified of LDR’s participation in this program when the taxpayer is issued a Notice of Intent to Offset. This is issued once a liability has reached final status in the billing process. In return for our participation, LDR will offset Louisiana tax refunds by the amount of outstanding Federal Tax Liability. LDR also offsets Louisiana refunds for other state agencies and governmental entities.
How can I set up a payment plan to pay my outstanding tax liability?
To request a payment plan, individual income taxpayers may submit Form R-19026, Installment Request for Individual Income and businesses may submit Form R-19027, Installment Request for Business Tax. Taxpayers that have already established a LaTAP account can submit an installment request electronically by logging into LaTAP. Any questions about payment plans should be directed to (855) 307-3893.
What relief is available for financial and personal hardships that prevent taxpayers from paying their full tax liability available?
You may be eligible for an offer in compromise. Revised Statute 47:1578(4) allows the Secretary of Revenue to settle a liability for less than the total amount due in certain cases. To qualify for an offer in compromise, one of the following circ*mstances must apply:
- There must be serious doubt as to the collectability of the outstanding judgment
- There must be serious doubt as to the taxpayer’s liability for the outstanding judgment, or
- The collection costs would exceed the amount of the outstanding liability.
To apply for an offer in compromise, taxpayers must submit an Offer in Compromise Application, Form R-20212I, or a Statement of Financial Condition for Businesses, Form R-20212B.

If the taxpayer is applying for the offer in compromised based on inability to pay the liability, the Document Checklist for Offer in Compromise Based on Serious Doubt as to Collectability, Form R-20211, should also be completed and used as a guide for the documents required.
The LDR Offer In Compromise Program booklet, Form R-20212, explains the offer in compromise requirements and contains all of the required application and financial disclosure forms.
Why does the Department of Wildlife and Fisheries require a sales tax clearance before they will complete my boat registration?
Revised Statute 47:303(D) provides that the Secretary of the Louisiana Department of Wildlife and Fisheries may not register or issue a certificate of registration on any new boat or vessel purchased in the state until satisfactory proof has been presented certifying that all state, municipal, school board, and parish sales taxes have been paid. The law also requires certification of sales tax payment for any boat or vessel brought into the state and, if the sales and use tax was not properly paid, the tax must be paid to LDR and the payment noted on the signed certificate.
If the new boat was purchased from a Louisiana dealer or builder, the sales tax should be paid to the dealer or builder and the invoice certifying the sales tax payment issued to the customer to be presented to the Department of Wildlife and Fisheries.
If the boat was purchased from an individual who used the boat personally, the purchase would qualify as a casual sale and would be exempt from the sales tax. The boat purchaser should present the seller’s registration certificate and a notarized bill of sale to the Department of Wildlife and Fisheries for verification. Once it is verified that sale qualifies as an exempt casual sale, the boat registration will be issued.

If the boat was brought into the state and was not an exempt purchase, such as a casual sale from a boat owner, the sales tax must be paid directly to LDR and the local sales tax agencies and a Boat Registration Tax Payment Certification, Form R-1331, completed and signed by the purchaser and the state and local tax collection officials to certify that the sales tax has been paid. Sales tax can be paid and the certification obtained from any LDR office.
I received a notice in the mail from the Department of Public Safety informing me that my driver’s license has been suspended due to nonpayment of taxes. How do I resolve this?
Revised Statute 47:296.2 authorizes suspension of drivers’ license for Louisiana taxpayers who have an outstanding individual income tax balance of $1,000 or more that is final and nonappealable. LAC 61:I.1355 provides for the driver’s license suspension and denial of renewal procedures and notifications.
If you have been notified that your driver’s license has been suspended or the Department of Public Safety refuses to issue or renew your driver’s license because you owe individual income tax, you must pay the tax due or enter into an installment payment agreement before LDR will issue a tax clearance letter to you. If the assessment is based on an estimate, you will be required to file an income tax return for the tax period.
Once your tax clearance letter has been issued, you must bring the clearance to the Department of Public Safety, Office of Motor Vehicles, and pay the reinstatement fee before your driver’s l icense will be reinstated or issued.
The income tax can be paid and the clearance obtained from any LDR office.
Why are delinquent penalties assessed?
Revised Statute 47:1602 imposes delinquent filing and delinquent payment penalties for failure to file the tax return or failure to pay the tax due by the due date.
- The delinquent filing penalty is five percent of the tax due for each 30-day period that the failure to file continues, not to exceed 25 percent of the total tax.
- Except for individual income tax, the delinquent payment penalty is also five percent of the tax due for each 30-day period that the failure to pay continues, not to exceed 25 percent of the total tax. For individual income tax, the delinquent payment penalty is one-half of one percent for each 30-day period that the failure to pay continues, not to exceed 25 percent of the total tax.
I was billed for delinquent penalty. Can this penalty be waived?
Revised Statute 47:1603 provides for waiver of the delinquent filing or delinquent payment penalties. LAC 61:III.2101 provides the conditions under which delinquent penalties will be waived.
See Also
Payroll tax in Louisiana: What employers need to know | Rippling Louisiana 2023 Sales Tax Guide
If the failure to timely file the tax return or pay the tax due is not due to the taxpayer’s negligence but to other reasonable cause, the secretary may waive the delinquent filing or payment penalties. To apply for delinquent penalty waiver, the taxpayer must submit a Request For Waiver Of Penalties For Delinquency, Form R-20128 (Electronic Submission or Paper Form). If using the electronic submission, attach all applicable documents to the request, and payment for the tax, interest, and fees, if applicable, can be made through the Louisiana Taxpayer Access Point. If using the paper form, submit the request with payment for the tax, interest, and fees, if applicable, and a copy of the bill to the Collection Division, Post Office Box 201, Baton Rouge, LA 70821-0201.
Why is interest assessed?
Revised Statute 47:1601 provides for interest to be added to unpaid taxes. When a taxpayer fails to pay the tax by the due date, interest will be added to the amount of tax due computed from the tax due date until the tax is paid. The interest rate is set annually at three percent above the legal interest rate provided for by Revised Statute 9:3500(B)(1). The Commissioner of the Office of Financial Institutions sets the legal interest rate at three and one-quarter percent above the discount rate published in the Wall Street Journal on the first business day of October.
LDR announces the interest rate on tax liabilities each year in a Revenue Information Bulletin.
I was billed for interest. Can the interest be waived?
In most cases interest cannot be waived.
However, Revised Statute 47:1601(A)(2) and LAC 61:III.2115 allow for the interest to be compromised or abated as follows:
- Compromise of Interest—Taxpayers may request an interest compromise under the following circ*mstance:
1. The taxpayer has paid all outstanding taxes.
2. The taxpayer interpreted the law differently and there is no binding judicial decision regarding the issue.
3. The taxpayer has not had interest compromised within the past five years.
4. The taxpayer nor any affiliates or related entities have had interest compromised on the same issue.
5. Interest may be compromised for any portion of the total interest compromise requested.
6. Interest will not be compromised if the taxpayer is party to a voluntary disclosure agreement for the period in which the interest accrued, interest accrues as a result of participation in an abusive tax avoidance transaction, or interest that accrues on taxes that were collected on behalf of the state but not remitted
To request a compromise of interest, the taxpayer must complete the Request for Compromise of Interest,Form R-20130, and submit it to the Louisiana Department of Revenue, P.O. Box 66658, Baton Rouge, LA 70896-6658.
Abatement of Interest—Taxpayers may request an interest abatement if the assessment of interest is attributable to an unreasonable error or delay by the secretary in the performance of a ministerial or managerial act as defined by LAC 61:III.2115.A as follows:

Managerial Act—an administrative act that occurs during the processing of a taxpayer's case involving the temporary or permanent loss of records or the exercise of judgment or discretion relating to management of personnel. A decision concerning the proper application of the law is not a managerial act. Further, a general administrative decision, such as the department's decision on how to organize the processing of tax returns or its delay in implementing an improved computer system, is not a managerial act for which interest can be abated under this Section.
Ministerial Act—a procedural or mechanical act that does not involve the exercise of judgment or discretion, and that occurs during the processing of a taxpayer's case after all prerequisites, such as conferences and review by supervisors, have taken place. A decision concerning the proper application of the law is not a ministerial act.

The request for an interest abatement will be considered only if no significant part of the error or delay can be attributed to the taxpayer. Examples of interest attributable to the taxpayer’s actions are:

Failure to pay the tax liability when due.
Failure to pay the entire balance owed.
Delays caused by the taxpayer waiting for a determination of a refund claim to offset prior period underpayments, or
Failure of the taxpayer to cooperate with LDR personnel.

To request an abatement of interest, the taxpayer must complete the Request for Abatement of Interest, Form R-20131, and submit it to the Louisiana Department of Revenue, P.O. Box 66658, Baton Rouge, LA 70896-6658.

How do I obtain the tax clearance required to obtain an alcoholic beverage or tobacco permit?

Sales tax clearances are required for alcoholic beverage permits by Revised Statute 26:78(A) and 26:80(E) and Revised Statute 26:278(A) and 26:280(E). In addition, Revised Statute 26:916(H) allows the ATC commissioner to suspend or revoke a dealer’s tobacco permit if the dealer fails to pay taxes due to the state.

New dealers must first register for a LDR revenue account number. Once registered, the dealer may request the tax clearance to be mailed to the dealer’s address. Requests can be made by phone to Customer Service Assistance at 225-231-6206 or by email to the Tax.Clearance@la.gov. Dealers may also request a tax clearance in person from any LDR office. Dealers should contact the regional offices to make a customer-service appointment. Dealer representatives requesting a tax clearance for the dealer must have a signed written request from the dealer that includes the dealer’s revenue account number to ensure confidentiality of dealer tax records.

Once permitted, clearances for permit renewals are issued automatically 60 days before the permit expiration date for dealers who owe no taxes. Dealers who do not receive the tax clearance within 30 days of the permit’s expiration should contact Customer Service Assistance at 225-231-6206 or by email to the Tax.Clearance@la.gov. Dealers who owe taxes will be required to pay the outstanding liability or enter into an installment agreement before the tax clearance will be issued. If the dealer becomes delinquent after the permit is issued or misses an installment payment, the permit will be revoked until the dealer has paid their tax liabilities.

Can the state seize my property if I don’t pay my outstanding tax liabilities?

Yes. When a taxpayer fails to pay any tax, penalty, or interest assessed, Revised Statute 47:1569 authorizes the secretary to enforce the tax collection by distraint and sale. Revised Statute 47:1570 defines distraint to mean the secretary’s right to levy upon and seize and sell any of the taxpayer’s property or rights to property including goods, chattels, effects, stocks, securities, bank accounts, evidences of debt, wages, real estate and other forms of property to satisfy any assessment of tax, penalty or interest due.

The properties most commonly seized are the taxpayer’s bank accounts and wages. However, other property can also be seized and sold for the payment of tax debt. Revised Statute 47:1571 prescribes the distraint procedures. Revised Statute 47:1572 provides for the surrender of property subject to distraint and Revised Statute 47:1573 provides for the sale of distrained property.

How are payments applied if I owe liabilities for multiple tax periods?

In most cases, payments are applied against the liability for the oldest period first. After the liability is fully paid for that period, the payment will be applied to the next oldest period and so on until the taxpayer’s liabilities are paid in full. This method of applying payments should minimize the taxpayer’s interest and penalty assessments. For individual income tax payment questions, call LDR at (855)307-3893.

Why was a levy placed against my bank account and how do I resolve it?

When a taxpayer fails to pay any tax, penalty, or interest assessed by LDR, Revised Statute 47:1569 authorizes the secretary to enforce the tax collection by distraint and sale. Revised Statute 47:1570 defines distraint to mean the secretary’s right to levy upon and seize and sell any of the taxpayer’s property or rights to property including goods, chattels, effects, stocks, securities, bank accounts, evidences of debt, wages, real estate and other forms of property to satisfy any assessment of tax, penalty or interest due.

Revised Statute 47:1577 provides that all tax, penalty, interest, or attorney fees due to LDR shall operate as a lien, privilege, and mortgage on all of the property of the tax debtor. The law also authorizes LDR to record notices of liens in parishes where there is reason to believe that the tax debtor owns property. If a lien is recorded, the tax debtor is responsible for paying the lien recordation costs. See LAC 61:I.5302.G for more information about lien fees.

Once a lien has been recorded, Revised Statute 47:1578 requires the taxpayer to pay the tax, interest, penalties, and lien fees for the tax period against which the lien was recorded before the lien will be released. To determine the lien payoff amount and to request a lien release, the taxpayer must submit the Request for Louisiana Tax Assessment & Lien Payoff, Form R-19023, and attach copies of any outstanding liens. Once the request is received, the taxpayer’s account will be reviewed and the lien payoff including tax, penalties, interest, and lien recordation and cancellation fees will be provided. When the liability is paid, the lien will be cancelled. The response time to obtain the lien payoff information is four to five business days. To expedite a request, the form may be faxed to the Special Collection Unit at (225) 219-2256.

Revised Statute 47:1578 also allows for a partial lien release for certain real property if LDR has liens against the tax debtors other properties sufficient to cover the tax obligation amount taking into consideration for the rankings of any other liens or if the tax debtor pays an amount that is equal to the state’s interest in the property or if it is determined that the state’s interest in the property to be released has no value. All partial lien releases must be approved by the Louisiana Board of Tax Appeals.

For more information concerning tax liens, see LAC 61:I.5302.

How do I stop tax bills from being issued for tax periods after my business was closed?

If your business has been closed or sold, you must file a Request to Close Business Tax Accounts, Form R-3406, to notify LDR to close your tax accounts. If you fail to file this request or to otherwise notify LDR, estimated assessments will continue to be issued.

If you have received estimated assessments for periods after your business closure, you should submit the Request to Close Business Tax Accounts, Form R-3406, and any dissolution documents, if applicable, and your account will be closed and estimated assessments issued after the close date will be cancelled.

How do I resolve a bill for a tax return period that I recently filed?

If the assessment is an estimated tax assessment issued before your tax return was processed, your tax return information will automatically replace the estimated assessment issued. You can check the status of your business tax account online using the Louisiana Taxpayer Access Point (LaTAP) system.

How do I resolve bills for taxes due before I began operating?

When you register a business with LDR, tax returns must be filed beginning with the business registration open date even if you have no activity and owe no tax. Once registered, the LDR system begins issuing estimated assessments for each tax period. To resolve these estimated assessments, you must file tax returns even if the amounts reported are zero. Once you actually begin operating your business, returns should be filed with your correct tax data.

How do I apply for an installment plan for my individual income tax liability?

Individual income taxpayers who are unable to pay all of their taxes by the due date, may request a six-month installment payment plan using the Installment Request for Individual Income, Form R-19026. You will be required to make monthly payments for one-sixth of the total balance due. For example, if you owe $600, you must pay $100 per month. Once you request an installment plan, you should begin making monthly payments even if you have not received approval from LDR.

Please note that interest and delinquent payment penalty will be assessed on the amount not paid by the due date. For that reason, you should contact the Collection Division at (225) 219-7448 to determine the amount of your final payment. You may also obtain this information from the Collection Division by email at collection.inquiries@la.gov.

How can I check to see if my tax payments have been properly credited?

Taxpayers can register for the Louisiana Taxpayer Access Point (LaTAP) system which provides the ability to view your tax filing and payment history for all taxes. Taxpayers can also call the LDR Call Center at (855) 307-3893.

Individual income taxpayers may also inquire by email to collection.inquiries@la.gov.

Why would the liability reflected on my installment payment agreement be less than the liability amount on my bills?

Interest and late payment penalties, if applicable, continue to be added to your account until the tax is paid in full. For that reason, you should contact the Collection Division at (225) 219-7448 to verify the amount of your final payment. You may also request this information by email to collection.inquiries@la.gov.

How can I resolve a bill for individual income tax for a year that I was not a Louisiana resident?

The Internal Revenue Service provides LDR with tax return information for all taxpayers who file federal income tax returns with Louisiana addresses. This information is compared with LDR’s state tax filing information and bills are issued to individual income taxpayers who did not file a Louisiana tax return or underreported their Louisiana income.

Individuals who are domiciled, reside, or have a permanent residence in Louisiana are required to file a Louisiana individual income tax return and report all of their income and pay Louisiana income tax on that income, if applicable. Revised Statute 47:31 provides that individuals who reside in the state for more than six months are considered residents of the state for the entire year.

In addition, a temporary absence from Louisiana does not automatically change the taxpayer’s domicile for income tax purposes. The taxpayer must confirm their intention to change domicile to another state by actions taken to establish a new domicile outside of Louisiana. Examples of establishing a domicile include registering to vote, registering and titling vehicles, obtaining a driver’s license, changing children’s school of attendance, obtaining a homestead exemption, or any other actions that show intent to establish a new domicile outside of Louisiana.

To prove that you were not a Louisiana resident and not required to file a state individual income tax return, you must provide documentation that confirms your domicile in the other state. Proof can be established with a copy of your other state voter registration, automobile registration or license, your driver’s license, etc. If you maintain a residence in Louisiana while working in another state, you would still be considered a Louisiana resident required to pay Louisiana income tax. A temporary absence from Louisiana does not automatically change your domicile for income tax purposes.

Please note that military personnel whose domicile is Louisiana must file a Louisiana resident income tax return and report all of their income to Louisiana regardless of where they were stationed. Credit is allowed for income taxes paid to other states.

How do I resolve my corporation income tax bill for a short period filing that indicates that my corporation owes more income tax than I calculated?

Revised Statute 47:287.444(B) provides the method for computing the corporation’s taxable income if the tax period is less than 12 months. To compute the tax due for the short period, the Louisiana taxable income must be placed on an annual basis by multiplying the taxable income amount by 12 and dividing by the number of months included in the short period. The tax on this annualized income is then computed and multiplied by a fraction of which the numerator is the number of months in the short period and the denominator is 12.

If you filed a corporation income tax return for a short period and did annualize the corporation’s taxable income before computing your tax liability, you will owe additional tax.

I am registered as a hotel/motel. Can I report my sales tax collected on room rentals on the state sales tax return?

No. The state sales tax collected on hotel/motel room rentals is dedicated to 80 different parish tourism and visitor enterprise funds in 59 parishes. To ensure that LDR is able to identify the sales tax collected on hotel/motel room rentals in the various cities and parishes, businesses that meet the definition of “hotel” as provided by Revised Statute 47:301(6), hotels and motels are required to report the sales tax collections from hotel/motel room rentals on the Statewide Hotel/Motel Sales Tax Return.

However, hotels/motels located in Orleans and Jefferson Parishes are required to collect the four percent Louisiana Stadium and Exhibition District room tax, the three percent the Ernest N. Morial New Orleans Exhibition Hall Authority room tax, and the state sales tax and report the taxes on a different Hotel/Motel Sales Tax Return.

Electronic Filing Required Effective July 2009

Because the hotel/motel taxes are dedicated, beginning July 2009, hotel and motels will be required to file these tax returns electronically. See LAC 61:III.1513-1523. Failure to comply with the electronic filing requirement may result in the assessment of a penalty of $100 or five percent of the tax, whichever is greater, as provided by Revised Statute 47:1520(B).

Hotels and motels can register for electronic filing for both tax returns using the Louisiana Taxpayer Access Point (LaTAP) system. Once registered for electronic filing, taxpayers can file and pay their taxes electronically and review their tax filing and payment history for all taxes.

How can I check to see if my individual income tax return has been processed and when my refund will be issued?

The department has responded to increasing occurrences of tax fraud by implementing enhanced security measures to protect Louisiana taxpayers. This means it will take additional time to process refunds. The expected refund processing time for returns filed electronically is up to 4 weeks. For paper returns, taxpayers should expect to wait as long as 8 weeks. If you selected direct deposit for your refund, the funds should be deposited within one week of processing.

Once you have filed, you can check the status of your refund using the following methods:

Visit “Where’s My Refund?” at www.revenue.louisiana.gov/refund
Submit an Individual Refund Status email inquiry
Call 888-829-3071

How can I find out information about my pay check garnishment?

If you owe monies to LDR that are collectible by distraint, the law allows LDR to garnish your wages for up to 25 percent of your pay. A notice was sent to your employer that includes your debt amount and the name of the Tax Officer assigned to your case. If you have questions or want to confirm your liability, you may call the Tax Officer on the notice or the LDR Collection Division at (225) 219-7448, Option 6.

When I called LDR about a bill, I was told that I needed to amend my tax return to resolve the bill. How do I file an amended tax return?

Amended returns can be filed by re-filing a corrected tax period return with an X marked in the Amended Return box and attaching an explanation of the changes. The amended return should be mailed to the address on the tax return.

Amended individual income tax returns can be file electronically using the Louisiana File Online application. If you filed your original tax return electronically, you may log in to your account and amend your original return. If you filed your original tax return on paper or via another electronic filing option, you can still file your amended return electronically using the Louisiana File Online application. You must register and create a User ID and password and then select the amended tax return option.

Amended business tax returns can be filed electronically using the Louisiana Taxpayer Access Point (LaTAP) system. Once registered for the LaTAP system, you can file and pay your taxes electronically and review your tax filing and payment history for all taxes.

How do I find out the pay-off amount of my account and how can I make a payment?

Taxpayers who have tax liabilities are sent a notice of tax due and a payment coupon and reply envelope. Using the payment coupon and reply envelope ensures that your payment will be properly processed and credited.

To verify your tax liability for individual income tax, call LDR at (225) 219-0102.

To verify your tax liability for business taxes, you can review your liabilities online using the Louisiana Taxpayer Access Point (LaTAP) system.

Individual income tax liabilities may be paid electronically by an electronic bank account debit using the Louisiana File Online application or by credit card using Official Payments. Credit card payments may also be initiated by telephone at 1-888-272-9829. Credit card payments incur a 2.49 percent convenience fee.

Business tax liabilities may be paid electronically using the Louisiana Taxpayer Access Point (LaTAP) system or by credit card using Official Payments. Credit card payments may also be initiated by telephone at 1-888-272-9829. Credit card payments incur a 2.49 percent convenience fee.

How can I obtain a corrected refund check because my original check had a misspelling of my name?

Most banks will cash or deposit tax refund checks with minor name misspellings if all other information is correct.

If you are unable to cash or deposit your refund because of the misspelling, you can notify LDR of the error in any of the following ways:

Contact LDR by email at personal.inquiries@la.gov and notify us of the corrected name spelling including your address and phone number. Do not include your Social Security Number for security reasons.
Call LDR at (855) 307-3893 and if it can be verified that the name on the return was entered incorrectly, the correction will be made and your refund reissued.
Mail a copy of your spelling correction request, your address and phone number, and attach a copy of your driver’s license to P.O. Box 4998, Baton Rouge, LA 70821-4998. Do not mail a copy of your Social Security card for security reasons.

How can I resolve a bill that I received that lists interest and delinquent filing penalties when I filed my tax return on time and have a certified mail receipt to prove it?

Send a copy of your certified mail receipt and a copy of the assessment notice to the Collection Division, P.O. Box 66658, Baton Rouge, LA 70896-6658. You may also fax the documents to the Collections Division for individual income tax to (225) 219-2256, attention Enforcement Section or to (225) 219-0865, attention Resolution and Recovery Section for business taxes.

How do I stop LDR from issuing bills after I have filed for bankruptcy?

Even though LDR is notified by the courts of a taxpayer’s bankruptcy, Statements of Account will continue to be issued without payment voucher coupons. The statements will contain a bankruptcy statement at the bottom of the notice.

If your statement does not contain the bankruptcy statement, contact the Collection Division, Bankruptcy Section at (225) 219-2255 and provide your bankruptcy case number and the court in which the bankruptcy was filed. You may also fax the information to (225) 219-2250. Be sure to include your revenue account number, address, and contact phone number.

What should I do about a Cease and Desist Order issued to me?

If a taxpayer collects sales tax or income tax withholding and fails to pay the tax to LDR, the secretary may use a summary process in any court of competent jurisdiction to require the taxpayer to show cause why he should not be ordered to cease from further pursuit of his business. The rule to show cause must be heard at least two but not more than ten days after the rule is filed. If the rule is made absolute, the order rendered shall be considered a judgment in favor of the state, prohibiting the dealer from the further pursuit of the business until the delinquent tax, interest, penalties and costs are paid. If the dealer does not obey the cease and desist order, every violation shall be considered as a contempt of court, and punished according to law. See Revised Statute 47:314 and LAC 61:I.4367 for sales tax and Revised Statute 47:1574.1 and Revised Statute 47: 1582 for sales and income tax withholding

If you have been notified that a cease and desist order has been filed against your business for unpaid sales tax or income tax withholding, you should immediately contact the tax official assigned to your account and whose name appears at the bottom of the notice. Failure to immediately respond could result in the closure of your business.

Why did I receive a Notification of Intent to Pursue Corporation Officers for Delinquent State Tax Liabilities and what should I do to resolve the problem?

Revised Statute 47:1561.1 authorizes the LDR secretary to pursue collection of income taxes withheld from employee wages and sales tax collected from consumers against the officers, directors, or managers or members of corporations, limited liability companies, or limited partnerships that fail to remit the taxes collected.

As an officer of a corporation, limited liability company, or limited partnership, the law makes you personally liable for any sales tax and income tax withholding collected and not remitted to the state. Collection of these delinquent taxes is being pursued against the officers because all other attempts to collect the taxes have been unsuccessful.

To resolve the tax liability, you should contact the tax official assigned to your account and whose name appears at the bottom of the notice. If you are not an officer of the company or did not have direct control or supervision of the taxes, you must provide official documentation and the name and address of the officer that was responsible for filing the returns and paying the taxes.

Where do I mail my tax payments in response to a notice of tax, interest, and penalties due?

If you received a notice of tax due, mail your payment and the payment coupon to LDR in the reply envelope. Using the payment coupon and reply envelopes ensures that your payment will be properly processed and credited.

How can I get a copy of my tax return?

Taxpayers may request copies of any tax return or other previously filed document by completing a Tax Information Disclosure Authorization, Form R-7004. Instructions for the form can be found here.

As of July 17, 2015, the research fee for copies of tax returns authorized by R.S. 47:1507 are as follows:

$15.00 for a copy of any tax return or other document for each year or tax period requested, regardless of whether the requested return or document is located.
$25.00 for each certified copy of any return or other document for each year or tax period requested, regardless of whether the requested return or document is located.

All research fees for copies must be paid when you submit the Tax Information Disclosure Authorization, Form R-7004. Payments can be by check or money order made payable to the Louisiana Department of Revenue. Cash cannot be accepted. Credit card payments can be submitted in Louisiana File Online.

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