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ACT No. 822
Regular Session, 2014
HOUSE BILL NO. 663
BY REPRESENTATIVE ROBIDEAUX AND SENATOR THOMPSON
AN ACT1
To amend and reenact Section 3.(C), (G), and (I) and Section 4.(A) and (B)(1) and to enact2
Section 3.(M) and (N) of Act No. 421 of the 2013 Regular Session of the Legislature,3
relative to the Louisiana Tax Delinquency Amnesty Act of 2013; to provide relative4
to the amount of penalties and interest waived during certain amnesty periods; to5
provide with respect to the taxes eligible for amnesty; to provide for the doubling of6
penalties under certain circumstances; to prohibit certain forms of payment of7
delinquent tax, interest, penalty, or fees pursuant to the Amnesty Program; to8
authorize installment agreements for certain taxes; to provide for certain9
requirements and limitations for installment agreements; to authorize the10
procurement of collection services under certain circumstances; to provide with11
respect to amnesty administration services and for the procurement of such services;12
to authorize the promulgation of rules; to prohibit the implementation of future13
amnesty programs for a certain period of time; to provide for the disposition of14
amnesty collections; and to provide for related matters.15
Be it enacted by the Legislature of Louisiana:16
Section 1. Section 3.(C), (G), and (I) and Section 4.(A) and (B)(1) of Act No. 42117
of the 2013 Regular Session of the Legislature are hereby amended and reenacted and18
Section 3.(M) and (N) of Act No. 421 of the 2013 Regular Session of the Legislature are19
hereby enacted to read as follows:20
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Section 3.22
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(C) Notwithstanding the terms or provisions of any other Act or other1
provisions of law to the contrary, and except as provided in Subsection (B) of this2
Section, the following taxes are eligible for amnesty:3
(1) Taxes due prior to January 1, 2013, for which the department has issued4
an individual or a business proposed assessment, notice of assessment, bill, notice,5
or demand for payment not later than May 31, 2013; or For the 2013 amnesty6
program: taxes due prior to January 1, 2013, for which the department has issued an7
individual or a business proposed assessment, notice of assessment, bill, notice, or8
demand for payment not later than May 31, 2013.9
(2) Taxes for taxable periods that began before January 1, 2013 2014; or .10
(3) Taxes for which the taxpayer and the department have entered into an11
agreement to interrupt the running of prescription pursuant to R.S. 47:1580 and said12
agreement suspends the running of prescription until December 31, 2013 2014.13
(4) For the 2014 amnesty program: taxes due prior to January 1, 2014, for14
which the department has issued an individual or a business proposed assessment,15
notice of assessment, bill, notice, or demand for payment not later than May 31,16
2014.17
(5) For the 2015 amnesty program: taxes due prior to January 1, 2015, for18
which the department has issued an individual or a business proposed assessment,19
notice of assessment, bill, notice, or demand for payment not later than May 31,20
2015.21
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(G)(1) Amnesty will be granted only for eligible taxes to eligible taxpayers23
who apply for amnesty during an amnesty period on forms prescribed by the24
secretary and who pay all of the tax, all fees and costs, if applicable, and any interest25
due upon filing the amnesty application. Pursuant to the provisions of Subsection26
(M) of this Section, taxpayers who apply for amnesty by opting to pay the tax and27
any applicable fees, costs, and interest in installments shall remain eligible to28
participate in the amnesty program only by making complete and timely payment of29
the entire amount due under the taxpayer 's installment agreement. Taxpayers30 ENROLLEDHB NO. 663
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involved in field audits or litigation shall not be eligible for installment agreements1
under the amnesty program. The amnesty application for taxpayers involved in field2
audits or litigation shall include all issues and all eligible periods involved in the3
audit or litigation. The secretary shall reserve the right to require taxpayers to file4
tax returns with the amnesty application. Notwithstanding the terms or provisions5
of any other Act or other provisions of law to the contrary, if the amnesty application6
is approved during the 2013 amnesty period, the secretary shall waive one-half of the7
interest and all of the penalties associated with the tax periods for which amnesty is8
applied. If the amnesty application is approved during the 2014 amnesty period, the9
secretary shall waive fifteen percent of all of the penalties associated with the tax10
periods for which amnesty is applied, but no and fifty percent of the interest shall be11
waived. If the amnesty application is approved during the 2015 amnesty period, the12
secretary shall waive ten thirty-three percent of all of the penalties associated with13
the tax periods for which amnesty is applied, but no and seventeen percent of the14
interest shall be waived. However, any taxpayer who has a final judgment in15
accordance with R.S. 47:1565 or 1568 rendered against him by a court or who has16
exhausted all rights to protest taxes owed to the state pursuant to such statutes ninety17
days prior to either the 2014 or 2015 amnesty period, and who then fails to submit18
an amnesty application before the end of the applicable amnesty period ninety days19
prior to which the final judgment was rendered or ninety days prior to which his20
rights to protest taxes have been exhausted, shall be subject to double penalties. An21
amnesty payment or application submitted in a properly addressed envelope with22
sufficient postage delivered by the United States Postal Service is deemed paid or23
received on the date it is postmarked. An amnesty payment or application delivered24
by courier or taxpayer is deemed paid or received on the date it is delivered to the25
department's headquarters or a regional office. No installment agreements will be26
entered into for tax periods that are approved for amnesty. The department shall not27
accept tax credits as payment of any tax, interest, penalty, or fee paid as a result of28
participation in the amnesty program.29 ENROLLEDHB NO. 663
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(2) A taxpayer who disputes a portion of the amount of a delinquent tax1
assessed by the department may be eligible to apply for amnesty if the taxpayer2
remits the complete one-time payment of that portion of the tax that is not in dispute,3
plus applicable interest and penalties, hereinafter referred to as the "compromise4
amount", to the department prior to the end of the amnesty period for which the5
taxpayer applies. The secretary shall have thirty days beginning on the first business6
day after the last day of the amnesty period to determine if the taxpayer shall be7
granted amnesty based on the compromise amount paid. If the secretary approves8
the compromise amount paid by the taxpayer, the taxpayer shall be granted amnesty.9
If the secretary rejects the compromise amount paid by the taxpayer, amnesty shall10
not be granted and the taxpayer shall be responsible for the full amount of the11
delinquent tax, penalties, interest, and fees prior to his application for amnesty. Any12
monies paid to the department as compromised amounts during the amnesty period13
shall be allocated toward payment of the taxpayer's delinquent tax debt in accordance14
with rules and regulations which govern such payments in the absence of an amnesty15
program.16
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(I) Amnesty applications shall include a written waiver of all rights,18
restrictions, and delays for assessing, collecting, or protesting taxes and interest due19
as set forth in R.S. 47:1562 through 1565 and 1576. The filing of such applications20
shall make the tax, interest, and penalty immediately due and payable; except when21
the taxpayer has been authorized by the secretary of the department, after making22
application on the supplemental form provided by the secretary, to make installment23
payments of such tax, interest, penalty, and fees. Pursuant to the provisions of24
Subsection (M) of this Section, a taxpayer's supplemental application seeking25
authority to make installment payments of a delinquent tax, interest, penalties, and26
fees shall, upon approval of the secretary, be deemed to enter the taxpayer into an27
installment agreement with the department. Payments of tax, interest, penalties, and28
fees shall be subject to the distraint procedure provided for in Title 47 of the29
Louisiana Revised Statutes of 1950; ineligible for refund, credit, or claim against the30 ENROLLEDHB NO. 663
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state; and ineligible for redetermination under the provisions of R.S. 47:1565(C);1
however, a taxpayer shall be eligible for a refund or credit if the overpayment arises2
after the amnesty application is submitted and is attributable to a properly claimed3
Louisiana net operating loss or attributable to an adjustment made by the Internal4
Revenue Service to the taxpayer's federal income tax, and the taxpayer provides5
notice of the adjustment to the secretary within sixty days of receipt of the6
adjustment from the Internal Revenue Service. A taxpayer who files an application7
for amnesty retains all administrative and judicial rights of appeal with respect to any8
additional tax assessed by the department.9
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(M)(1) Installment agreements. A taxpayer's application to make installment11
payments of a delinquent tax and its interest, penalties, and fees shall, upon approval12
by the secretary, enter the taxpayer into an installment agreement with the secretary13
of the department, whereby continuation in the amnesty program is dependent upon14
complete and timely payments of all installment payments. All installment15
agreements approved by the secretary shall require the taxpaye r to provide a down16
payment of no less than twenty percent of the total amount of delinquent tax, penalty,17
interest, and fees owed to the department at the time the installment agreement is18
approved by the secretary. Additionally, every installment agreement shall include19
fixed, equal, monthly payments that shall not extend for more than six months.20
(a) For the 2014 amnesty program, "timely payment" shall mean all21
installment payments shall be received no later than May 1, 2015.22
(b) For the 2015 amnesty program, "timely payment" shall mean all23
installment payments shall be received no later than May 1, 2016.24
(2) Automated electronic drafts. Applicants seeking to enter into an25
installment agreement with the department shall provide necessary information for26
installment payments to be drafted from an account from which the taxpayer is27
authorized to remit payment. All payments shall be drafted through electronic28
automated transactions initiated by the department. Taxpayers who cannot enter into29 ENROLLEDHB NO. 663
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an agreement to make payment by way of automated electronic transactions shall not1
be eligible for an installment agreement with the department.2
(3)(a) Forfeiture. If for any reason a taxpayer subject to an installment3
agreement fails to fulfill his obligation under the agreement by remitting the last4
installment by the first day of May of the amnesty program year to which the5
agreement applies, no amnesty shall be granted and the installation agreement shall6
be null and void. All payments remitted to the department during the duration of7
such void installment agreement shall be allocated in accordance with department8
rules and regulations as applied in the absence of an amnesty program. The taxpayer9
shall be obligated to pay the entirety of the delinquent tax, along with all applicable10
interest, penalties, and fees.11
(b) A taxpayer who is approved to participate in the amnesty program who12
is also a party to an existing installment agreement with the department may be13
eligible to participate in an installment agreement under the amnesty program. Upon14
approval by the secretary of an installment agreement under the amnesty program,15
the original installment agreement with the department shall be cancelled in favor16
of the installment agreement under amnesty which shall be subject to the provisions17
of this Subsection.18
(4) Collection of installment agreements. The secretary may procure19
amnesty program collection services for the administration and collection of20
installment agreements. The fee for such services shall be in accordance with the21
fees authorized in R.S. 47:1516.1.22
(5) Emergency rules. The secretary of the department may promulgate rules23
and regulations in accordance with the emergency rulemaking authority of the24
Administrative Procedure Act as provided for in R.S. 49:953(B) as are necessary to25
implement the provisions of this Act relative to installment agreements. For26
purposes of qualifying as an emergency under the provisions of the Administrative27
Procedure Act, necessity of promulgating these rules by emergency rulemaking shall28
be deemed to meet the definition of imminent peril to the public health, safety, or29
welfare of the citizens of the state.30 ENROLLEDHB NO. 663
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(N) After conclusion of the amnesty period in 2015, there shall be no new1
amnesty program implemented by the Department of Revenue before January 1,2
2025.3
Section 4.A. 4.(A) The secretary shall retain from monies collected under4
this Act an amount equal to all penalties waived under this Act, an amount equal to5
the costs for contractual information technology and amnesty program administration6
services, including, without limitation, marketing, advertising, and public7
information services, and an amount equal to any collection fees, legal fees, or any8
other fees the department incurs that are associated with granting amnesty. Such9
monies shall be designated as self-generated revenues. Notwithstanding any10
provision of law to the contrary, amnesty program administration services and11
information technology services, including, without limitation, marketing,12
advertising, and public information services, to implement amnesty may be acquired13
using the emergency procurement process. The secretary shall also retain an amount14
not to exceed two hundred fifty thousand dollars for advertising expenses from15
monies collected from taxes paid pursuant to this Act.16
B.(1)(B)(1) After satisfaction of the requirements of Subsection A of this17
Section, all remaining monies collected pursuant to this Act shall be paid into the18
state treasury. After compliance with the requirements of Article VII, Section 9(B)19
of the Constitution of Louisiana relative to the Bond Security and Redemption Fund20
and prior to any monies being placed into the state general fund or any other fund,21
an amount equal to the remaining collections shall be credited by the state treasurer22
as follows:23
(a) For Fiscal Year 2013-2014, the monies shall be credited to a special fund24
hereby created in the state treasury to be known as the 2013 Amnesty Collections25
Fund, hereinafter referred to as "fund". The monies in the fund shall be available for26
appropriation for any public purpose.27
(b) For Fiscal Year 2014-2015:28
(i) One hundred million dollars of such monies shall be credited to the fund29
and shall be available for appropriation for any public purpose.30 ENROLLEDHB NO. 663
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(ii) Of the monies in excess of one hundred million dollars, four million1
dollars shall be appropriated to the Department of Economic Development to be2
allocated to the Louisiana Regional Leadership Council to be used for purposes of3
regional economic development and workforce development.4
(iii) Any remaining monies after the allocations in Items (i) and (ii) of this5
Subparagraph shall be credited to the fund and shall be available for appropriation6
for any public purpose.7
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SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: