RÉSUMÉ DIGEST
ACT 130 (HB 774) 2015 Regular Session Thierry
Existing law authorizes a taxpayer to request an installment payment plan from the secretary
of the Dept. of Revenue for the payment of taxes, interest, and penalties due. If a taxpayer
qualifies for an installment payment agreement, no further collection action shall be taken
by the department as long as the taxpayer complies with the terms of the agreement. If any
installment payment is not paid timely, the entire amount of the unpaid tax shall be paid upon
demand by the department.
New law requires installment payments to be in accordance with the installment payment
agreement and provides that, upon request of the taxpayer and approval of the secretary, the
secretary may reinstate the installment agreement after payment of a $60 reinstatement fee.
New law sets fees for the establishment of installment agreements at $105 for a standard
installment agreement and a reinstatement fee of $60 if a taxpayer defaults on their
installment agreement. New law prohibits the department from charging an installment
payment fee if a taxpayer has an adjusted gross income of $25,000 or less.
Prior law authorized the department to collect a fee of $4 when an agency made an offset
claim in writing to the secretary.
New law increases the fee for offset claims from $4 to $25 per claim.
Prior law authorized the department to collect a fee of $1 to authenticate copies of any rule,
decision, or order and any paper or report filed in any office maintained by the secretary.
New law increases the fee for the authentication of records from $1 to an amount not to
exceed $25. Further establishes fees to be paid for searching for tax records, authorizes the
department to promulgate rules and regulations in accordance with the APA to implement
a reasonable fee schedule for authenticating a copy of a document and to collect fees
associated with searching tax returns and correspondence, and authorizes the department to
modify regulations as deemed necessary.
Existing law authorizes the secretary of the department to compromise any judgment for
taxes of $500,000 or less exclusive of interest and penalty. Requires the secretary to
maintain a complete record of all compromises in judgments and to make the records
available for public inspection and to publish them in the department's annual report.
New law requires a nonrefundable application fee of $186 for compromises of judgments.
Further requires a nonrefundable initial payment of 20% of the amount of any offers in
compromise.
New law requires all monies received by the secretary from fees imposed pursuant to new
law to be deposited into the state treasury and, after compliance with the requirements of the
existing constitution, to be designated as self-generated revenues of the Dept. of Revenue.
Effective July 1, 2015.
(Amends R.S. 47:15(16), 105(A) and (B), 299.5, 1507, and 1578(B)(4)(c); Adds R.S.
47:1576.2 and 1578(B)(4)(d) and (e))