Important Announcement

Due to critical system updates and the Labor Day holiday, the Louisiana Department of Revenue (LDR) will be closed from 2 p.m. on Friday, Sept. 4, 2026, through Monday, Sept. 7, 2026. In addition to the closure of all LDR offices during this period, all online services including electronic tax filing and payments and the Louisiana Taxpayer Access Point (LaTAP) portal will be unavailable as well. All in-person, telephone and online customer service will resume on Tuesday, Sept. 8.

Under what circumstances can a taxing authority seize a special events vendor’s assets?

Under the provisions of Louisiana Revised Statutes 47:1566, if a state tax agent suspects that a taxpayer intends to quickly depart from the state, or to remove therefrom any property subject to any tax, the state agent may take immediate action to protect the state’s interests, which can include seizing assets under what is known as a Jeopardy Assessment or notice when tax is in jeopardy.