RS 1773 - Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.
NOTE: §1773 as enacted by Acts 2021, No. 297, eff. Jan. 1, 2022.
RS 1773 - Louisiana Voluntary Disclosure Program
A.(1) The Louisiana Voluntary Disclosure Program is established as a process of reporting undisclosed liabilities for withholding taxes administered by the Department of Revenue and unemployment taxes administered by the Louisiana Workforce Commission that would have been due for workers who were not classified as employees. The Voluntary Disclosure Program authorizes taxpayers to anonymously enter into agreements and voluntarily pay taxes with no penalty.
(2) In order to be admitted to the program, an employer shall obtain and produce a certificate proving he has obtained workers' compensation coverage for his employees.
B. The Louisiana Workforce Commission, in consultation with the Department of Revenue shall promulgate rules and regulations necessary for the administration of the Louisiana Voluntary Disclosure Program.
Acts 2021, No. 297, §1, eff. Jan. 1, 2022.