How does a corporation close its Louisiana Revenue account number?
To close a corporation’s Louisiana Revenue account number, the corporation must either dissolve or withdraw its corporate charter with the Louisiana Secretary of State ("SOS"). If the corporation was chartered as a domestic corporation, one that was formed in the state of Louisiana, the corporation must file dissolution papers with the Louisiana Secretary of State’s office to dissolve the corporation’s charter. Some corporations are eligible to file the Simplified Articles of Termination. Please consult an attorney or see SOS website for statutes pertaining to dissolution.
If the corporation was chartered as a foreign corporation, one that was formed in another state or out of the country, the corporation must file an application with the Louisiana Secretary of State’s office to withdraw the corporation’s charter.
The Louisiana Secretary of State’s office will notify the Louisiana Department of Revenue that the appropriate paperwork has been filed with their office. That notification will allow the Department of Revenue to close the Louisiana Revenue account number.