Penalties

What is a penalty?

A penalty is charged when a tax return or payment is submitted after the due date. The penalty begins at 5% of the tax owed and increases by 5% every 30 days, up to a maximum of 25%.

Under Revised Statute 47:1603, delinquent filing or payment penalties may be waived.
LAC 61:III.2101 describes the conditions for a waiver. If the delay was due to reasonable cause rather than negligence, the Secretary may approve the request.

How to Request a Waiver:

Submit a Request for Waiver of Penalties for Delinquency electronically. Be sure to attach all supporting documents to your request. If payment is required, it can be made through LaTAP.

Contact for Assistance:

• Businesses: [email protected]
• Individuals: [email protected]