PART XIII. VOLUNTARY DISCLOSURE PROGRAM
§1771. Definitions
For the purposes of this Part, the following terms have the meanings ascribed to
them:
(1) "Applicant" means any association, corporation, estate, firm, individual, joint
venture, limited liability company, partnership, receiver, syndicate, trust, or any other entity,
combination, or group that submits or arranges through a representative for the submission
of an application to request a voluntary disclosure agreement for a tax administered by the
commission.
(2) "Application" means a completed application to request a voluntary disclosure
agreement and all supplemental information including but not limited to cover letters,
schedules, reports, and any other documents that provide evidence of the applicant's
qualification for a voluntary disclosure agreement. Supplemental information requested by
the commission and timely provided by the applicant shall be considered part of the
application.
(3) "Application date" means the date a fully completed application requesting a
voluntary disclosure agreement is received by the commission. Supplemental information
requested by the department and timely provided by the applicant shall not extend or delay
the application date.
(4) "Commission" means the Louisiana Workforce Commission.
(5) "Look-back period" means a period for which a qualified applicant agrees to
disclose and pay the tax and other amounts due. In accordance with the Federal
Unemployment Tax Act (FUTA), 26 U.S.C. 3303(a), the look-back period shall include the
entire three-year experience rating period for unemployment taxes for the commission.
(6) "Penalty" means any specific penalty imposed as a result of the failure of the
taxpayer to correctly classify a worker or class of workers, if not otherwise specifically
excluded.
(7) "Secretary" means the secretary of the Louisiana Workforce Commission.
Acts 2021, No. 297, §1, eff. Jan. 1, 2022; Acts 2022, No. 406, §1.