Senate Bill 121 (Act No. 135) - Louisiana Tax Delinquency Amnesty Act of 1998

Establishes a tax amnesty program for individuals and small businesses. Taxpayers must apply for amnesty between October 1, 1998 and December 31, 1998 Applies only to taxable periods ending prior to July 1, 1997. The Dept. of Revenue will only collect ½ of the interest owed and will not collect any applicable penalties. The department will not seek civil or criminal prosecution against taxpayers for the taxable period for which amnesty is granted. After application and notification of the amount owed, taxpayers have 30 days to pay the state. Amnesty is prohibited for anyone: Involved in criminal investigations or pending civil or criminal litigation for nonpayment, delinquency, or fraud. Owing more than $500 for a taxable period and has been previously notified in writing of a failure to file a timely return of an existing tax liability for the related tax. Amnesty may be given even if: A lien exists against the taxpayer’s property. The department has already entered into an installment agreement with the taxpayer. Refunds will not be given for amounts already collected. Effective May 5, 1998.

Senate Bill 122 (Act No. 136)- Taxpayer’s Bill of Rights

Establishes a taxpayer bill of rights to protect and safeguard taxpayer rights, privacy and property during tax assessment, collection, and enforcement processes. Rights assured to Louisiana taxpayers Right to be treated fairly, courteously, and with respect. Right to have all tax forms, instructions, and information written in plain English. Right to prompt and accurate answers to questions. Right to ask for and receive help in complying with state tax laws, rules, and regulations. Right to strict confidentiality of tax records in accordance with law. Right to review and receive a copy of tax records. Right to be free form harassment in audits and collection activities. Right to be served by employees who are not paid or promoted based on the amount of tax dollars billed or collected. Right to receive a refund for overpaid taxes if the refund claim is timely filed. Right to be notified before records are audited and to receive information on the estimated time, scope and extent of the audit unless the state determines that the taxpayer is likely to remove the assets from the jurisdiction of the state. Right to request a meeting with the auditor to discuss the auditor’s proposed assessment of tax due if they do not agree with the auditor’s findings. Right to request that any assessment of taxes due, including penalty and interest, be reviewed at the management level of the Department of Revenue. Right to represent themselves or to authorize another person to represent or accompany them when dealing with the Department of Revenue. Right to a hearing in order to dispute an assessment of taxes, interests, and penalties by timely filing an appeal with the Board of Tax Appeals without having to previously pay the disputed taxes, interest, and penalties. Right to a formal hearing in order to contest the assessment of taxes, interests and penalties; assessment must be previously paid under protest to exercise this right. Right to ask the department to consider an installment plan with the knowledge that no further collection action will be taken if the taxpayer complies with the agreement. Right to a prompt release of a lien upon payment of all taxes, penalty, interest, and filing fees. Right to have a public hearing on all proposed department administrative regulations. Right to complain and be heard. Effective May 5, 1998.

 

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