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Multistate Tax Alert: Louisiana 2014 Tax Amnesty Program to Run October 15–November 14


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On August 12, 2014, the Louisiana Department of Revenue (“LADOR”) issued a press release, announcing additional details regarding the 2014 Louisiana Tax Amnesty Program (“Amnesty Program”).1 As specified by the LADOR, the Amnesty Program is scheduled to begin on October 15, 2014, at 12:01 AM and end November 14, 2014, at 11:59 PM. Eligible taxpayers will be allowed to apply for amnesty online.

Before the Amnesty Program begins, taxpayers identified as noncompliant in LADOR’s records should expect to receive a letter and/or a recorded telephone message with instructions for submitting applications and payments online.

For additional details regarding Amnesty Program eligibility and other requirements, see here for our original alert2 summarizing the Louisiana Tax Delinquency Amnesty Act of 2013 and here for our alert summarizing the 2014 amendments to the program, including the addition of a nonparticipation penalty.3

Considerations

Taxpayers may wish to begin organizing the information necessary to participate in the Amnesty Program. Even those taxpayers who do not receive an instruction letter and/or a recorded telephone message from LADOR should consider the potential benefits from participation in the program.

Contacts

If you have questions regarding the Amnesty Program or other Louisiana tax matters, please contact any of the following Deloitte Tax LLP professionals.

David Elledge
Senior Manager
Deloitte Tax LLP, Houston
daelledge@deloitte.com
+1 713 982 4256
Michael Matthys
Tax Manager
Deloitte Tax LLP, Houston
mmatthys@deloitte.com
+1 713 982 3128
Robert Topp
Director
Deloitte Tax LLP, Houston
rtopp@deloitte.com
+1 713 982 3185
Andrew Robinson
Partner
Deloitte Tax LLP, Houston
arobinson@deloitte.com
+1 713 982 2960

To receive these alerts and stay connected, please sign up for our weekly newsletter State Tax Matters.

As used in this document, “Deloitte” means Deloitte Tax LLP, a subsidiary of Deloitte LLP. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.

1 The Amnesty Program was authorized by the Louisiana Tax Delinquency Amnesty Act of 2013 (Act No. 421, H.B. 456, 2013 Leg., 1st Reg. Sess. (La. Jun. 21, 2013)) and was amended in 2014 (Act No. 822, H.B. 663, 2014 Leg., 1st Reg. Sess. (La. Jun. 23, 2014)).
2 We issued our original alert, Louisiana Enacts Amnesty Program, Amends NOL Provision, on June 28, 2013.
3 We issued our updated alert, Louisiana Amends Amnesty Program, Includes Nonparticipation Penalties, on July 8, 2014.

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