§1576.2. Installment agreements; fees
A. The total amount of tax due on any tax return shall be paid no later than the date
the return is required to be filed. However, if the taxpayer qualifies for an installment
payment agreement, the secretary may consider an installment payment agreement for any
taxes, interest, and penalties due, subject to the following requirements:
(1) The secretary shall charge a fee of one hundred five dollars to establish a
standard installment payment agreement with a taxpayer. All payments for installment
payment agreement fees shall be paid to the secretary of the Department of Revenue.
(2) If the taxpayer defaults on the installment payment agreement, the secretary shall
charge a fee of sixty dollars to reinstate the agreement. Payment of the reinstatement fee
shall be made to the secretary of the Department of Revenue.
(3) Notwithstanding the provisions of Paragraph (1) of this Subsection, the secretary
shall not charge a fee to enter into a standard installment payment agreement with any
taxpayer whose adjusted gross income is less than or equal to twenty-five thousand dollars.
(4) Money received by the secretary from fees imposed pursuant to this Section shall
be deposited into the state treasury and, after compliance with the requirements of Article
VII, Section 9(B) of the Constitution of Louisiana, relative to the Bond Security and
Redemption Fund, shall be designated as self-generated revenues of the Department of
Revenue.
B. The secretary may adopt rules and regulations in accordance with the
Administrative Procedure Act to implement the fees provided for in this Section.
Acts 2015, No. 130, §1, eff. July 1, 2015.