If a Louisiana tax balance remains unpaid or a taxpayer fails to comply with Louisiana tax laws, the Louisiana Department of Revenue (LDR) may take collection or enforcement actions authorized by law.

Most collection actions can be avoided by responding promptly to notices, filing all required tax returns, paying your balance, or requesting a payment plan when available.

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Before Collection Action Begins

Before taking collection action, the Louisiana Department of Revenue (LDR) will issue a notice explaining the amount due, the reason for the liability, and your options for resolving the balance, as required by Louisiana law.

Your notice explains:

• Why you are being contacted.
• The amount due, if applicable.
• The action required to resolve the matter.
• Any applicable response deadline.
• The consequences of failing to respond.

Most collection actions can be avoided by responding promptly to your notice and taking one of the following actions:

• File any required tax returns.
• Pay your outstanding tax liability.
• Request a payment plan, if eligible.
• Resolve the issue identified in the notice.
• Contact LDR if you believe the notice was issued in error.

Don't ignore an LDR notice. Responding by the deadline shown on your notice may help avoid additional interest, penalties, and collection actions.

How the Collection Process Works

Most taxpayers resolve their balance before collection action becomes necessary.

Request a Payment Plan

If You Do Not Respond

If you do not respond to your notice or resolve your tax liability by the applicable deadline, LDR may take collection actions authorized by Louisiana law.

Financial Collection Actions

Wage Garnishment

LDR may require your employer to withhold a portion of your wages and apply those funds toward your unpaid tax liability.

How to Resolve

• Pay the outstanding balance.
• Request a payment plan, if eligible.
• Contact LDR if you believe the garnishment was issued in error.

Bank Levy

LDR may levy funds held by your bank or financial institution to satisfy an unpaid tax liability.

How to Resolve

• Review your balance in LaTAP.
• Pay the outstanding liability.
• Contact LDR immediately if you believe the levy is incorrect.
• Provide any requested documentation.

Tax Liens

A tax lien protects the State's legal interest in your property until your tax liability has been resolved.

A lien may affect your ability to sell, refinance, or transfer property.

How to Resolve

• Pay your liability in full.
• Resolve your balance through another approved option.
• Contact LDR if you need additional lien information.

Tax Refund Offsets

Your Louisiana or federal income tax refund may be applied toward qualifying debts owed to the State or participating government agencies.

Learn About Tax Refund Offsets

License & Permit Actions

Driver's License Suspension

Certain delinquent tax liabilities may result in the suspension of your Louisiana driver's license.

Learn About Driver's License Suspension

Hunting & Fishing License Suspension

Certain delinquent tax liabilities may result in the suspension or denial of Louisiana hunting and fishing licenses.

Learn About Hunting & Fishing License Suspension

Liquor License Suspension or Revocation

Businesses that fail to comply with Louisiana tax laws may be subject to the suspension or revocation of alcoholic beverage permits or licenses as authorized by law.

How to Resolve

• File all required tax returns.
• Pay outstanding tax liabilities.
• Request a payment plan, if eligible.
• Resolve any outstanding compliance issues identified by LDR.

Resolving your tax obligations promptly may help avoid additional enforcement actions affecting your liquor license.

Business Compliance Actions

Cease and Desist Orders

LDR may issue a Cease and Desist Order when authorized by law to require a business or individual to stop specific activities until tax compliance issues have been resolved.

A Cease and Desist Order may be issued when a taxpayer fails to comply with Louisiana tax laws, licensing requirements, or other legal obligations administered by the Department.

How to Resolve

To have a Cease and Desist Order lifted, you may need to:

• File all required tax returns.
• Pay outstanding tax liabilities or establish an approved payment plan, if eligible.
• Obtain or reinstate required tax registrations or licenses.
• Correct the compliance issues identified by LDR.
• Meet any additional requirements outlined in the order.

Resolving the underlying compliance issues promptly may reduce business interruptions.

Other Collection Remedies

Depending on the circumstances, LDR may use other collection remedies authorized by Louisiana law to collect delinquent taxes or enforce compliance.

How to Avoid Collection Actions

The best way to avoid collection actions is to remain current with your Louisiana tax obligations.

You can help prevent collection actions by:

• Filing all required tax returns.
• Paying taxes by the due date.
• Responding promptly to notices from LDR.
• Keeping your mailing address and contact information current.
• Requesting a payment plan if you cannot pay your balance in full.
• Resolving tax liabilities before they become delinquent.

Resolve Your Balance

If you have received a collection notice or enforcement action, you may have several options available.

💳 Make a Payment

Pay your balance securely online through LaTAP.

Pay Online

📅 Payment Plans

Monthly payment options may be available for eligible taxpayers.

Request a Payment Plan

💲 Offer in Compromise

If paying your tax debt would create a financial hardship, you may qualify for an Offer in Compromise.

Learn About Offer in Compromise

Download OIC Application

How do I contact Collections?

If you still need assistance after reviewing your notice and your account in LaTAP, contact Collections.

Phone: 855-307-3893

Hours

• Monday–Thursday: 8:00 AM – 4:20 PM
• Friday: 9:00 AM – 4:20 PM