2013 Louisiana Tax Amnesty

Published 09/16/2013 03:09:39 PM | Updated 10/25/2013 03:10:34 AM

How do I apply for tax amnesty?

The Louisiana Tax Delinquency Amnesty Act of 2013 is an opportunity for individual and business taxpayers to bring delinquent tax accounts up to date by filing overdue state tax returns. During the two month period of Tax Amnesty 2013: A Fresh Start, the Louisiana Department of Revenue (LDR) will waive all penalties and 50 percent of the interest on eligible accounts.

The completely voluntary program begins on September 23, 2013 at 12:00 AM CDT and ends at 11:59 PM CST on November 22, 2013.

Taxpayers in the following categories are eligible to apply for amnesty:

  • Taxpayers who failed to file a tax return or report
  • Taxpayers who failed to report all income or all tax, interest and penalties that were due
  • Taxpayers who claimed incorrect credits or deductions
  • Taxpayers who misrepresented or omitted any tax due
  • Certain taxpayers under audit or in administrative or judicial litigation

Taxpayers involved in a criminal investigation or criminal litigation for taxes administered by LDR do not qualify for the Tax Amnesty 2013: A Fresh Start program.

Amnesty may be applied to all taxes administered and collected by LDR except:

  • Motor Fuel Taxes
  • Prepaid 411 Sales Tax
  • Oil Field Restoration (Oil)
  • Oil Field Restoration (Gas)
  • Inspection and Supervision Fee
  • Penalties for failure to submit information reports that are not based on an underpayment of tax (i.e. Withholding L3 penalty)

Starting 23, 2013, taxpayers will be able to submit amnesty applications electronically at: http://esweb.revenue.louisiana.gov/Amnesty2013/Login.aspx

A list of Frequently Asked Questions about the Tax Amnesty is available at: http://ldrtaxamnesty.com/faq/

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