DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of
the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of
the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Robideaux HB No. 663
Abstract: Authorizes installment agreements for the payment of delinquent taxes, interest,
penalties, and fees for which a taxpayer applies for amnesty and increases the amount of
penalties and interest waived for the 2014 and 2015 amnesty periods.
Present law authorizes the Dept. of Revenue (DOR) to develop and implement a tax amnesty
program to be effective for the following periods of time, the specific dates of which shall be
determined by the secretary of DOR (secretary):
(1)A period of at least one month occurring between July 1, 2014 and Dec. 31, 2014.
(2)A period of at least one month occurring between July 1, 2015 and Dec. 31, 2015.
The amnesty program applies to all taxes administered by DOR, except for motor fuel taxes, and
penalties for failure to submit information reports that are not based on an underpayment of tax.
Proposed law provides that the amnesty program shall apply to taxes for all of the following:
(1)For the 2014 amnesty program: taxes due prior to Jan. 1, 2014, for which the department
has issued an individual or a business proposed assessment, notice of assessment, bill,
notice, or demand for payment not later than May 31, 2014.
(2)For the 2015 amnesty program: taxes due prior to Jan. 1, 2015 for which the department
has issued an individual or a business proposed assessment, notice of assessment, bill,
notice, or demand for payment not later than May 31, 2015.
Present law authorizes the secretary to waive 15% of penalties owed if the amnesty application is
approved during the 2014 amnesty period and 10% of penalties owed if the amnesty application
is approved during the 2015 amnesty period. No interest is waived during these periods.
Proposed law changes the waiver of the penalties and interest for the 2014 and 2015 amnesty
programs to the following:
(1)Waiver of 67% of penalties and 33% of the interest owed if amnesty is approved during
the 2014 amnesty period.
(2)Waiver of 33% of penalties and 17% of interest owed if amnesty is approved during the 2015 amnesty period.
Proposed law prohibits the department from accepting tax credits as payment of any tax, interest,
penalty, or fee as a result of participation in the amnesty program.
Proposed law authorizes taxpayers who dispute a portion of the amount of a delinquent tax
assessed by the department to participate in amnesty if the taxpayer remits the payment of that
portion of the tax that is not in dispute, plus applicable interest and penalties, and otherwise
complies with the requirements of proposed law. Further provides for the requirements of the
department with respect to these taxpayers.
Present law prohibits the secretary from allowing taxpayers to enter into installment agreements
for amnesty periods.
Proposed law changes present law to authorize installment agreements for the payment of
delinquent taxes, interest, penalties, and fees. Further requires the taxpayer to submit an
application to make installment payments and once approved by the secretary, requires the
taxpayer to provide a down payment of no less than 20% of the total amount of delinquent tax,
penalty, interest, and fees owed by the taxpayer at the time that the installment agreement is
approved.
Proposed law requires all installment payments to be made through automated electronic
transactions and for all payments to be received by the department no later than May 1st of the
program year for which the taxpayer applies for amnesty.
Proposed law provides requirements relative to the forfeiture of monies paid if the taxpayer who
is a party to an installment agreement fails to fulfill his obligation under the agreement.
Proposed law authorizes the secretary to procure amnesty program collection services for the
administration and collection of installment agreements. The fee for such services shall be in
accordance with the fees provided for in present law.
Proposed law authorizes the department to promulgate rules and regulations in accordance with
the emergency rulemaking authority of the Administrative Procedure Act as are necessary to
implement the provisions of proposed law relative to installment agreements.
(Amends §3(C), (G), and (I) of Act No. 421 of the 2013 R.S.; Adds §3(M) to Act No. 421 of the
2013 R.S.)