2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:1451 — Waiver of penalties
PART III. WAIVER OF PENALTIES
§1451. Waiver of penalties
Whenever the collector determines to waive or remit the whole or any part of the penalty provided for failure to file any return at the time it became due, the collector's determination thereon, together with the taxpayer's affidavit stating the cause of his delay in filing, shall be submitted to the board for review. If the board finds that the penalty may properly be waived or remitted pursuant to R.S. 47:1566, it shall approve the action of the collector. Otherwise the board shall reject the proposal to waive or remit, and it shall then be mandatory upon the collector to assess and collect the penalty.
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