La. Admin. Code tit. 61 § III-2123

Current through Register Vol. 50, No. 6, June 20, 2024

Section III-2123 - Good Cause Exception to Presumption of Willful Disregard

A. For purposes of the penalty for willful disregard provided in R.S. 47:1604.1(D)(1), willful disregard is presumed when a taxpayer fails to timely pay tax that has been collected or withheld from others unless good cause is shown.

B. Examples of good cause for failing to timely pay taxes collected or withheld from others, include:

1. The delinquency was directly attributable to a significant disaster or emergency declared by the President or the governor.

2. The delinquency was directly attributable to an extraordinary circumstance beyond the taxpayer's control such as, but not limited to, the following:

a. An actual or threatened event, other than a presidential or gubernatorial declared disaster or emergency, such as fire or casualty; and

b. An action against the taxpayer's tax preparer or legal representative for acts constituting fraud, theft, embezzlement, fraudulent conversion, or misappropriation of the taxpayer's property.

La. Admin. Code tit. 61, § III-2123

Promulgated by the Department of Revenue, Policy Services Division, LR 471335 (9/1/2021).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1511.