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Louisiana Delinquent State Tax Laws

Many laws in Louisiana deal with the problem of delinquent taxes. Penalties for late taxes in the state start at 5 percent and can run as high as 25 percent for each period owed. The state deals with different types of taxes differently, and it handles cases based on individual circumstances rather than applying one code for all delinquent state tax payments.

Public Pressure

The state of Louisiana attempts to use public shame to encourage individuals to pay delinquent taxes. The Louisiana Department of Revenue website lists the names of certain people and businesses that owe the state more taxes. As of 2010, this database is still open to the public, allowing anyone to look up the names of chronic delinquent tax payers. This public pressure is meant to motivate people to pay taxes.

Inheritance and Estate Transfer

Specific rules and laws apply to inheritance tax and estate transfer taxes that are owed. Because complications often arise in probate and in the execution of a will, penalties for delinquent inheritance and estate transfer taxes are lower than for other owed taxes. Delinquent estate transfer taxes in Louisiana are not penalized at all. Delinquent inheritance taxes are charged at 1/2 percent per month, starting nine months after the death of the benefactor. After 12 months, the penalty increases to 1 percent per month.

Garnishment and Relief

Under Louisiana state law, the government is allowed to seize any federal tax return of an individual or business who owes delinquent state tax and use that money toward payment of the amount owed. Notice is given before this action takes place, to alert the tax payer. Individuals who don't have the ability to pay back the taxes have the option of filing for relief, by applying for a compromise from the Department of Revenue.

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