General Information

1. What is Louisiana Tax Amnesty 2013: A Fresh Start?

It is a two-month period for individual and business taxpayers to bring delinquent tax accounts up to date by clearing unpaid tax bills and filing overdue state tax returns. It is a completely voluntary program.

2. When will Louisiana Tax Amnesty 2013: A Fresh Start be available?

The amnesty program begins on September 23, 2013 at 12:00AM CDT and ends at 11:59PM CST on November 22, 2013.

3. How do I contact the Department of Revenue about the Fresh Start program?

If you have questions about Louisiana Tax Amnesty 2013: A Fresh Start, visit www.ldrtaxamnesty.com. If you need additional amnesty applications, call the Fresh Start Customer Service Line at 1-866-782-9241 Monday through Friday between the hours of 8:30 a.m. to 8:30 p.m. central.

- Taxes due prior to January 1, 2013, 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, 2013.

- Taxes for taxable periods that began before January 1, 2013.

Eligibility

1. Who qualifies for the Fresh Start program?

Taxpayers in the following categories are eligible to apply for amnesty:

  • • Taxpayers who failed to file a tax return or report;
  • • Taxpayers who failed to report all income or all tax, interest and penalties that were due;
  • • Taxpayers who claimed incorrect credits or deductions;
  • • Taxpayers who misrepresented or omitted any tax due; and
  • • Certain taxpayers under audit or in administrative or judicial litigation.

2. Who does not qualify for the Fresh Start program?

Taxpayers involved in a criminal investigation or criminal litigation for taxes administered by LDR.

3. What taxes and tax periods are included?

Amnesty may be applied to all taxes administered and collected by LDR except:

  • • Motor Fuel Taxes
  • • Prepaid 411 Sales Tax
  • • Oil Field Restoration (Oil)
  • • Oil Field Restoration (Gas)
  • • Inspection and Supervision Fee
  • • Penalties for failure to submit information reports that are not based on an underpayment of tax (i.e. Withholding L3 penalty).

4. Am I eligible for Fresh Start if LDR currently has a garnishment on my wages or a levy on my bank account?

Yes, provided you pay the amnesty amount due during the amnesty period. You should contact LDR so the garnishment or bank levy will be released after full payment.

5. Does everyone who owes money to LDR qualify for Fresh Start?

No. Some taxpayers in special circumstances do not qualify for amnesty. LDR can assist you in determining if you qualify.

6. I have never filed a Louisiana tax return and I owe taxes. Am I eligible to participate?

Yes. You must file all outstanding tax returns, submit an application and pay the tax and 50 percent of the interest balance owed.

7. May a taxpayer who has filed a petition for bankruptcy participate in the Fresh Start program?

Yes. Consult with an attorney to determine if the Fresh Start program would be beneficial for you.

Payments

1. If I file the proper forms during the amnesty period, may I pay after the period ends?

No. All due taxes and 50 percent of the interest balance owed must be paid during the amnesty period.

2. What forms of payment will be accepted?

Cash, personal check, business check, bank wire, auto-debit, credit card, and electronic payments via the Fresh Start website are all acceptable forms of payment. Make checks or money orders payable to the Louisiana Department of Revenue. If any form of payment is rejected for nonsufficient funds and remains unresolved by November 22, 2013, the amnesty application will be denied, all penalties will be reinstated, and applicable NSF fees will be assessed.

3. Where do I mail my amnesty filing or payment?

Mail your amnesty application and payment to:

Louisiana Department of Revenue
P.O. Box 3193 Baton Rouge, LA 70821-3193

4. If I cannot pay the entire tax liability, is partial amnesty available?

No. You must pay the entire tax amount due plus the required interest and fees for any eligible tax period. However, if you have tax liabilities for multiple tax periods, you may elect to pay only some of the periods. If you cannot pay your entire liability under amnesty, you should consider paying as many periods as possible to take advantage of penalty forgiveness.

5. I paid my tax liabilities, interest, penalties and fees before the amnesty program started. Can I get a refund for 50 percent of the interest balance owed and all the penalties that I paid?

No. To qualify for amnesty, the application and payments must be made during September 23, 2013, through November 22, 2013.