Why was I assessed late fees, penalties, and interest?


Late fees, penalties, and interest will be assessed if Form R-1331 and the sales tax payment are received after the due date.

A tax liability becomes delinquent on the day after the due date. Sales taxes are due and payable to LDR on or before the 20th day of the month following the month in which the purchase was made. If the return is filed late, a delinquent penalty of 5 percent of the tax due for each 30 days, or fraction thereof, of delinquency, not to exceed 25 percent of the tax due.

Interest on the tax liability is assessed from the due date through the payment received date. Refer to Form R-1111, Interest Rate Schedule Collected on Unpaid Taxes, for applicable monthly interest rates that apply. (Question & answer last reviewed July 9, 2024)


Filing Dates


News & Announcements

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.


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