This page serves as a resource center for materials and information related to the various legislation, proposals, and documents dealing with state and local tax in Louisiana. For specific questions related to your particular situation, please contact a member of our SALT team.

Table of Contents

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• Louisiana Tax Delinquency Amnesty Act of 2009
• City of New Orleans Implements Sales Tax Amnesty Program
• Terrebonne Parish Assessor, Alleging Fraud, Files More Than 30 Suits Against Oil and Gas Companies
• Other Important State and Local Tax Resources

Louisiana Tax Delinquency Amnesty Act of 2009

• Louisiana Tax Delinquency Amnesty Act of 2009
• Emergency Rules Concerning the Tax Amnesty Program
• Louisiana Department of Revenue Tax Amnesty Program Q&A 
• Louisiana Department of Revenue Tax Amnesty Program Fact Sheet
  
• General Amnesty Qualification and Application Questions, August 7, 2009 
• Jones Walker State & Local Tax Amnesty-Related Publications
  All documents are in PDF format unless otherwise noted. To download the latest version of Adobe Acrobat Reader, please visit Adobe's website.
• Jones Walker E*Bulletin, July 2009: Louisiana Tax Amnesty Program to Run From September 1–October 31, 2009
• Jones Walker E*Bulletin, April 2009: Louisiana Tax Delinquency Amnesty Act of 2009
  
• Jones Walker E*Bulletin, February 2009: Louisiana Taxpayer Amnesty Forthcoming

City of New Orleans Implements Sales Tax Amnesty Program

The City of New Orleans Bureau of Revenue is offering a Sales Tax Amnesty Program beginning October 1, 2009, and ending December 4, 2009, for all delinquent taxes and licenses that qualify for the program. The taxes included in the amnesty program are sales, use, hotel/motel, parking, alcoholic beverage, mayoralty, and occupational license taxes. Penalties and 50% of the interest charged on delinquent balances will be waived during the amnesty period. Click here for more information on the City of New Orleans' Amnesty Program.

Terrebonne Parish Assessor, Alleging Fraud, Files More Than 30 Suits Against Oil and Gas Companies

• Jones Walker E*Bulletin, August 2009: Terrebonne Parish Assessor, Alleging Fraud, Files More Than 30 Suits Against Oil and Gas Companies
  
• The Daily Comet (Lafourche, Louisiana), August 27, 2009: "Oil-and-gas tax fraud more widespread, assessor alleges" 
• Nola.com, August 27, 2009: "Energy firms owe Terrebonne $100 million in taxes, lawsuits allege"

Other Important State and Local Tax Resources

• Louisiana Department of Revenue
• Louisiana Association of Tax Administrators
• The Louisiana Tax Foundation
  

Case Studies

• Tax Evasion: From Criminal Investigation to Civil Examination

Publications

• "Nonresident REIT Shareholder Held to Be Subject to Louisiana Tax"
  William M. Backstrom, Jr.
  State Tax Notes, June 6, 2005
• "Buyer Beware: Louisiana's Use Taxes"
  Louis S. Nunes, III
  Around the Bar, April 1, 2003