RS 23:1771

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RS 23:1771

PART XIII. VOLUNTARY DISCLOSURE PROGRAM

§1771. Definitions

For the purposes of this Part, the following terms have the meanings ascribed to them:

(1)"Applicant" means any association, corporation, estate, firm, individual, joint venture, limited liability company, partnership, receiver, syndicate, trust, or any other entity, combination, or group that submits or arranges through a representative for the submission of an application to request a voluntary disclosure agreement for a tax administered by the department.

(2)"Application" means a completed application to request a voluntary disclosure agreement and all supplemental information including but not limited to cover letters, schedules, reports, and any other documents that provide evidence of the applicant's qualification for a voluntary disclosure agreement. Supplemental information requested by the department and timely provided by the applicant shall be considered part of the application.

(3)"Application date" means the date a fully completed application requesting a voluntary disclosure agreement is received by the department. Supplemental information requested by the department and timely provided by the applicant shall not extend or delay the application date.

(4)"Department" means Louisiana Works.

(5)"Look-back period" means a period for which a qualified applicant agrees to disclose and pay the tax and other amounts due. In accordance with the Federal Unemployment Tax Act (FUTA), 26 U.S.C. 3303(a), the look-back period shall include the entire three-year experience rating period for unemployment taxes for the department.

(6)"Penalty" means any specific penalty imposed as a result of the failure of the taxpayer to correctly classify a worker or class of workers, if not otherwise specifically excluded.

(7)"Secretary" means the secretary of Louisiana Works.

Acts 2021, No. 297, §1, eff. Jan. 1, 2022; Acts 2022, No. 406, §1.