Louisiana: Sales Tax Handbook
How to appeal a sales tax audit or penalty in Louisiana
In Louisiana, the Department of Revenue will frequently audit business sales tax returns and may issue penalties or punishments for tardy filing, incorrect reporting, willful omissions, or other violations. Penalties can range from fines to revocation of your sales tax permit depending on the infraction.
If you disagree with a penalty or ruling made by the Louisiana Department of Revenue, you have several options you can pursue in appealing their decision. This page contains basic guidelines for appealing to the Department of Revenue, to an administrative appeal body, and through the courts.
Sales Tax Statute of Limitations in Louisiana
In sales tax law, the "statute of limitations" is the maximum amount of time state authorities have to investigate and begin potential audit or prosecution related to a a filed Louisiana sales tax return in the event of underpayment, incorrect reportings, etc. The Department of Revenue cannot begin an audit or issue a penalty after this timeframe.
The statute of limitations in Louisiana is three years from the end of the callendar year when the tax was due.
Appealing to the Department of Revenue in Louisiana
If you do not agree with a penalty or decision made by the Louisiana Department of Revenue, you have the right to file an appeal and ask for reconsideration. In the case of a department appeal, an official petition must be filed with the Secretary fifteen days if notice based on failure to file of Revenue and Taxation within thirty days return. after notice of deficiency or assessmentTop
Administrative Sales Tax Appeals in Louisiana
In the case of administrative appeal, a petition must be filed with Board of Tax Appeals within sixty days after notice of deficiency or decision has been issuedTop
Judicial Sales Tax Appeals in Louisiana
If all other appeal avenues fail, businesses can make a final appeal in the state court system. When working with judicial appeals, the suit must be filed with the District Court within thirty days after decision of Board of Tax Appeals
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