HLS 16RS-1079 ORIGINAL
2016 Regular Session
HOUSE BILL NO. 697
BY REPRESENTATIVE JONES
REVENUE SECRETARY: Authorizes the secretary of the Dept. of Revenue to waive
penalties under certain conditions
1 AN ACT
2To enact R.S. 47:1605.1, relative to individual income tax; to provide with respect to the
3 assessment of certain penalties; to authorize the waiver of penalties under certain
4 circumstances; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:1605.1 is hereby enacted to read as follows:
7 ยง1605.1. Waiver of penalties; active duty military personnel
8 The secretary may waive any penalty related to individual income tax that is
9 assessable under the provisions of this Part if the taxpayer, at the time of the
10 imposition of the penalty, was an active duty member of the armed forces of the
11 United States and was residing outside of Louisiana.
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.
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 16RS-1079 ORIGINAL
HB NO. 697
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)
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.