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)]
HB 697 Original 2016 Regular Session Jones
Abstract: Authorizes the secretary of the Dept. of Revenue to waive penalties relative to individual
income tax if, at the time of the imposition of the penalty, the taxpayer was an active duty
member of the armed forces of the U. S. and was residing outside of La.
Present law provides for the imposition of penalties for various infractions related to the filing of tax
returns and the payment of individual income tax. These include negligence, the failure to file a
return, and payment of taxes with an insufficient funds check.
Proposed law retains present law and authorizes the secretary of the Dept. of Revenue to waive
penalties relative to individual income tax if, at the time of the imposition of the penalty, the
taxpayer was an active duty member of the armed forces of the U. S. and was residing outside of the
state.
(Adds R.S. 47:1605.1)