Related pages
- Can I request a Penalty Waiver On-Line?
- Can the state seize my property if I don’t pay my outstanding tax liabilities?
- Electronic Filing Required Effective July 2009
- How are interest and penalties computed?
- How are payments applied if I owe liabilities for multiple tax periods?
- How can I check to see if my individual income tax return has been processed and when my refund will be issued?
- How can I check to see if my tax payments have been properly credited?
- How can I find out information about my pay check garnishment?
- How can I get a copy of my tax return?
- How can I obtain a corrected refund check because my original check had a misspelling of my name?
- How can I resolve a bill for individual income tax for a year that I was not a Louisiana resident?
- How can I resolve a bill that I received that lists interest and delinquent filing penalties when I filed my tax return on time and have a certified mail receipt to prove it?
- How can I set up a payment plan to pay my outstanding tax liability?
- How do I apply for an installment plan for my individual income tax liability?
- How do I find out the pay-off amount of my account and how can I make a payment?
- How do I obtain the tax clearance required to obtain an alcoholic beverage or tobacco permit?
- How do I resolve a bill for a tax return period that I recently filed?
- How do I resolve bills for taxes due before I began operating?
- How do I resolve my corporation income tax bill for a short period filing that indicates that my corporation owes more income tax than I calculated?
- How do I stop LDR from issuing bills after I have filed for bankruptcy?
- How do I stop tax bills from being issued for tax periods after my business was closed?
- I am registered as a hotel/motel. Can I report my sales tax collected on room rentals on the state sales tax return?
- I received a notice in the mail from the Department of Public Safety informing me that my driver’s license has been suspended due to nonpayment of taxes. How do I resolve this?
- I was billed for interest. Can the interest be waived?
- What are guidelines that the Department uses to decide whether or not to waive penalties?
- What relief is available for financial and personal hardships that prevent taxpayers from paying their full tax liability available?
- What should I do about a Cease and Desist Order issued to me?
- When I called LDR about a bill, I was told that I needed to amend my tax return to resolve the bill. How do I file an amended tax return?
- Where do I mail my tax payments in response to a notice of tax, interest, and penalties due?
- Why are delinquent penalties assessed?
- Why are you taking my federal refund?
- Why did I receive a Notification of Intent to Pursue Corporation Officers for Delinquent State Tax Liabilities and what should I do to resolve the problem?
- Why did you change my filing frequency?
- Why do I owe penalty and interest if I filed an extension?
- Why does the Department of Wildlife and Fisheries require a sales tax clearance before they will complete my boat registration?
- Why is interest assessed?
- Why was a levy placed against my bank account and how do I resolve it?
- Why would the liability reflected on my installment payment agreement be less than the liability amount on my bills?
Related pages
- Can I request a Penalty Waiver On-Line?
- Can the state seize my property if I don’t pay my outstanding tax liabilities?
- Electronic Filing Required Effective July 2009
- How are interest and penalties computed?
- How are payments applied if I owe liabilities for multiple tax periods?
- How can I check to see if my individual income tax return has been processed and when my refund will be issued?
- How can I check to see if my tax payments have been properly credited?
- How can I find out information about my pay check garnishment?
- How can I get a copy of my tax return?
- How can I obtain a corrected refund check because my original check had a misspelling of my name?
- How can I resolve a bill for individual income tax for a year that I was not a Louisiana resident?
- How can I resolve a bill that I received that lists interest and delinquent filing penalties when I filed my tax return on time and have a certified mail receipt to prove it?
- How can I set up a payment plan to pay my outstanding tax liability?
- How do I apply for an installment plan for my individual income tax liability?
- How do I find out the pay-off amount of my account and how can I make a payment?
- How do I obtain the tax clearance required to obtain an alcoholic beverage or tobacco permit?
- How do I resolve a bill for a tax return period that I recently filed?
- How do I resolve bills for taxes due before I began operating?
- How do I resolve my corporation income tax bill for a short period filing that indicates that my corporation owes more income tax than I calculated?
- How do I stop LDR from issuing bills after I have filed for bankruptcy?
- How do I stop tax bills from being issued for tax periods after my business was closed?
- I am registered as a hotel/motel. Can I report my sales tax collected on room rentals on the state sales tax return?
- I received a notice in the mail from the Department of Public Safety informing me that my driver’s license has been suspended due to nonpayment of taxes. How do I resolve this?
- I was billed for interest. Can the interest be waived?
- What are guidelines that the Department uses to decide whether or not to waive penalties?
- What relief is available for financial and personal hardships that prevent taxpayers from paying their full tax liability available?
- What should I do about a Cease and Desist Order issued to me?
- When I called LDR about a bill, I was told that I needed to amend my tax return to resolve the bill. How do I file an amended tax return?
- Where do I mail my tax payments in response to a notice of tax, interest, and penalties due?
- Why are delinquent penalties assessed?
- Why are you taking my federal refund?
- Why did I receive a Notification of Intent to Pursue Corporation Officers for Delinquent State Tax Liabilities and what should I do to resolve the problem?
- Why did you change my filing frequency?
- Why do I owe penalty and interest if I filed an extension?
- Why does the Department of Wildlife and Fisheries require a sales tax clearance before they will complete my boat registration?
- Why is interest assessed?
- Why was a levy placed against my bank account and how do I resolve it?
- Why would the liability reflected on my installment payment agreement be less than the liability amount on my bills?
I was billed for delinquent penalty. Can this penalty be waived?
Revised Statute 47:1603 provides for waiver of the delinquent filing or delinquent payment penalties. LAC 61:III.2101 provides the conditions under which delinquent penalties will be waived.
If the failure to timely file the tax return or pay the tax due is not due to the taxpayer’s negligence but to other reasonable cause, the secretary may waive the delinquent filing or payment penalties. To apply for delinquent penalty waiver, the taxpayer must submit a Request For Waiver Of Penalties For Delinquency, Form R-20128 (Electronic Submission or Paper Form). If using the electronic submission, attach all applicable documents to the request, and payment for the tax, interest, and fees, if applicable, can be made through the Louisiana Taxpayer Access Point. If using the paper form, submit the request with payment for the tax, interest, and fees, if applicable, and a copy of the bill to the Collection Division, Post Office Box 201, Baton Rouge, LA 70821-0201.
If the failure to timely file the tax return or pay the tax due is not due to the taxpayer’s negligence but to other reasonable cause, the secretary may waive the delinquent filing or payment penalties. To apply for delinquent penalty waiver, the taxpayer must submit a Request For Waiver Of Penalties For Delinquency, Form R-20128 (Electronic Submission or Paper Form). If using the electronic submission, attach all applicable documents to the request, and payment for the tax, interest, and fees, if applicable, can be made through the Louisiana Taxpayer Access Point. If using the paper form, submit the request with payment for the tax, interest, and fees, if applicable, and a copy of the bill to the Collection Division, Post Office Box 201, Baton Rouge, LA 70821-0201.