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Louisiana Governor Bobby Jindal recently signed into law the Louisiana Tax Delinquency Amnesty Act of 2013 (the Act), which requires the Louisiana Department of Revenue to establish the tax delinquency amnesty program. The current year’s amnesty program runs from September 23, 2013 through November 22, 2013. Louisiana’s amnesty program is more expansive in terms of scope than various amnesty programs conducted in other states. For instance, it is far easier and more concise to describe the types of taxes excluded from the amnesty program – motor fuel taxes and penalties for failure to submit information reports that are not based on an underpayment of tax – than those that are included.

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