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2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:337.71 - Waiver of penalty for delinquent filing or delinquent payment
Universal Citation: LA Rev Stat § 47:337.71 (2018)
§337.71. Waiver of penalty for delinquent filing or delinquent payment
If the failure to make any return at the time such return becomes due or the filing of a return without remittance of the full amount due is attributable not to the negligence of the taxpayer, but to other cause set forth in written form and considered reasonable by the collector, the collector may remit or waive payment of the whole or any part of the specific penalty provided for such failure.
Acts 2003, No. 73, §1, eff. July 1, 2003.
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