Louisiana Tax Amnesty: louisiana Tax amnesty program expires on October 31

Press Release, La. Dept. of Rev. (7/14/09). Pursuant to legislation enacted earlier this year [H.B. 720; See State Tax Matters, Issue 2009-30 for details] that authorizes a two-month amnesty program, the department states that the program, which began on September 1, 2009, will expire on October 31, 2009. As a reminder, the amnesty can be applied to:

All taxes administered and collected by the department, except for motor fuel taxes;
- Taxes that became due on or after July 1, 2001 and before January 1, 2009;
- Taxes due prior to January 1, 2009, for which the department has issued a billing notice or demand for payment on or after July 1, 2001 and before May 31, 2009;
- Taxes for which the taxpayer and the department have entered into an agreement to suspend the running of prescription until December 31, 2009; and
- Taxes due on or before July 1, 2001 but were ineligible for an earlier amnesty program due to civil litigation.

Taxpayers qualify for the amnesty if they:
- Failed to file a tax return or report;
- Failed to report all income or all tax, interest, and penalties that were due;
- Claimed incorrect credits or deductions;
- Misrepresented or omitted any tax due; or
- Are under audit or in administrative or judicial litigation.