2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:1451 - Waiver of penalties
PART III. WAIVER OF PENALTIES
§1451. Waiver of penalties
Except as otherwise provided by law, whenever the state 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 shall be submitted to the board for review. If the board finds that the penalty may properly be waived or remitted pursuant to applicable law, 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. Nothing in this Section shall be construed to expand the jurisdiction of the board to reconsider or review a waiver of penalties or any other discretionary functions of a local collector.
Acts 2014, No. 640, §2, eff. June 12, 2014.
