RS 47:1602.2

242 words·~1 min read·/la/title-47/47-2526

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RS 47:1602.2

§1602.2. Waiver of penalties and interest; COVID-19 affected taxpayers; returns for tax years 2019 and 2020

A. Notwithstanding any provision of law to the contrary, the secretary of the Department of Revenue shall waive all penalties and interest imposed pursuant to the provisions of R.S. 47:114(F), 287.655(D), 1601, and 1602 for the late filing of any tax return or the late payment of any tax due in or for 2019 and 2020, with an original due date between March 11, 2020, and July 15, 2020.

B. The provisions of this Section shall apply only to taxpayers whose health was impacted by COVID-19 or taxpayers who relied on a tax preparer for tax filing services whose health was impacted by COVID-19 if the taxpayer or the taxpayer's tax preparer was diagnosed with COVID-19 on or after March 11, 2020, and on or before July 15, 2020. Any taxpayer claiming the waiver pursuant to the provisions of this Section shall retain documentation that shall be provided upon request to the secretary of the Department of Revenue evidencing the COVID-19 impact on their health or the health of their third-party provider for filing services.

Application for the waiver shall be in the form prescribed by the secretary.

C. The provisions of this Section shall not apply to any tax return filed or any tax payment submitted after November 15, 2020.

Acts 2020 1 st Ex. Sess., No. 31, §1, eff. July 1, 2020.