Officer Liability

What is Officer Liability?

Revised Statute 47:1561.1 authorizes the LDR secretary to pursue the collection of income taxes withheld from employee wages and sales tax collected from consumers against the officers, directors, managers, or members of corporations, limited liability companies, or limited partnerships that fail to remit the taxes collected.

As an officer of a corporation, limited liability company, or limited partnership, the law makes you personally liable for any sales and withholding tax collected and not remitted to the state. Collection of these delinquent taxes is being pursued against the officers because all other attempts to collect the taxes have been unsuccessful.

If you have been notified that LDR is pursuing you personally for failure to remit your business sales or withholding tax, you should contact LDR Business Tax Enforcement Division immediately at 1-855-307-3893 or business.tax@la.gov.