Frequently Asked Questions
I was billed for delinquent penalty. Can this penalty be waived?
If the failure to timely file the tax return or pay the tax due is not due to the taxpayer’s negligence but to other reasonable cause, the secretary may waive the delinquent filing or payment penalties. To apply for delinquent penalty waiver, the taxpayer must submit a Request For Waiver Of Penalties For Delinquency, Form R-20128 (Electronic Submission or Paper Form). If using the electronic submission, attach all applicable documents to the request, and payment for the tax, interest, and fees, if applicable, can be made through the Louisiana Taxpayer Access Point. If using the paper form, submit the request with payment for the tax, interest, and fees, if applicable, and a copy of the bill to the Collection Division, Post Office Box 201, Baton Rouge, LA 70821-0201.