News and Insights

Louisiana Legislature Enacts 2009 Amnesty Program

Tax Development Jul 21, 2009

Governor Bobby Jindal signed into law Act 519 of the regular session of the 2009 Louisiana Legislature, known as the Louisiana Tax Delinquency Amnesty Act of 2009.

The application period will run from September 1, 2009 to October 31, 2009. The taxes that qualify are listed below:

  • All taxes administered and collected by the Louisiana Department of Revenue (“Department”), except for motor fuel taxes.
  • Taxes that became due on or after July 1, 2001 and before January 1, 2009.
  • Taxes due prior to January 1, 2009 for which the Department has issued a billing notice or demand for payment on or after July 1, 2001 and before May 31, 2009.
  • Taxes for which the taxpayer and the Department have entered into an agreement to suspend the running of prescription (statute of limitations) until December 31, 2009.
  • Taxes due on or before July 1, 2001, but were ineligible for an earlier amnesty program due to having a matter in civil litigation.

A taxpayer qualifies for amnesty if they:

  • Failed to file a tax return or report.
  • Failed to report all income or all tax, interest, and penalties that were due.
  • Claimed incorrect credits or deductions.
  • Misrepresented or omitted any tax due.
  • Are under audit or in administrative or judicial litigation.

In order to participate in the amnesty program, the taxpayer:

  • Must give up the right to protest or initiate an administrative or judicial proceeding.
  • Must abide by the Department’s interpretation of the law with respect to issues involved in an audit or litigation resolved through amnesty for all taxable periods beginning in 2010, 2011, and 2012.
  • Pay the tax owed and half the interest during the two-month amnesty period.

Further information and the application will be posted on the Louisiana Department of Revenue website,