Important Announcement

LDR’s New Orleans Regional Office is now located at the OMV building, 100 Veterans Blvd · Walk-ins Mon–Fri, 8 AM–4 PM · No appointment needed Get more info

Can the purchase agreement make the seller solely responsible?


No. Although a purchase agreement may allocate responsibility between the buyer and seller, it does not override Louisiana law. If the statutory requirements are not met, LDR may pursue the purchaser for the seller's unpaid Louisiana tax liabilities.