This text of Louisiana § 23:1775 (Voluntary Disclosure Agreements; unemployment tax) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
§1775. Voluntary Disclosure Agreements; unemployment tax
A.
(1)After the administrator has reviewed the application and determined from the
information included therein that the applicant qualifies for a voluntary disclosure agreement,
the administrator shall send a copy of the agreement to the applicant or the applicant's
representative for signature.
(2)The applicant or applicant's representative, acting under the authority of a power
of attorney, shall sign the agreement and return it to the administrator within thirty calendar
days of the postmark or email date, or within any extension of time authorized by the
administrator beyond thirty calendar days from the postmark or email date.
(3)After the signed agreement is received from the applicant, the administrator or
his authorized re
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§1775. Voluntary Disclosure Agreements; unemployment tax
A.(1) After the administrator has reviewed the application and determined from the
information included therein that the applicant qualifies for a voluntary disclosure agreement,
the administrator shall send a copy of the agreement to the applicant or the applicant's
representative for signature.
(2) The applicant or applicant's representative, acting under the authority of a power
of attorney, shall sign the agreement and return it to the administrator within thirty calendar
days of the postmark or email date, or within any extension of time authorized by the
administrator beyond thirty calendar days from the postmark or email date.
(3) After the signed agreement is received from the applicant, the administrator or
his authorized representative shall sign the agreement and return a copy of the agreement
which has been signed by both parties to the applicant.
(4) The administrator shall credit the account of all workers identified by the
applicant in the application for unemployment benefits with respect to the look-back period.
B. After all unemployment tax and penalties due for the look-back period have been
paid, the interest due as provided for in R.S. 23:1543 shall be waived to the extent permitted
by law. No penalties provided for in R.S. 23:1543 or penalties related to fraud or state
unemployment tax act dumping provided for in R.S. 23:1539.1 shall be waived.
C.(1) All unemployment tax due for the look-back period shall be paid within sixty
calendar days of the administrator's signing date of the voluntary disclosure agreement or
within any extension of time authorized by the administrator beyond sixty calendar days of
the signing date. All schedules or returns required by the administrator to show the amount
of tax due shall be included with this payment.
(2) The administrator shall compute the tax and penalties due for the workers
disclosed by the applicant and send a schedule by mail or email to the applicant or his
representative showing the amount of tax and penalties due. The applicant shall submit
payment of the full amount of the tax and penalties due within thirty calendar days from the
postmark or email date of the schedule or, if applicable, within any extension of time granted
by the administrator. If payment of the full amount due has not been received at the
expiration of such time, the administrator may void the agreement.
D. The terms of the voluntary disclosure agreement shall be valid, binding, and
enforceable by and against all parties, including their transferees, successors, and assignees.
E. The administrator may void the voluntary disclosure agreement if the applicant
fails to comply with any of the conditions outlined in the agreement.
F. Notwithstanding any other provisions of state or federal law to the contrary,
waiver of unemployment interest shall not be available for the Louisiana Voluntary
Disclosure Program when the employer has engaged in, is under audit for, or has a case on
appeal pertaining to willfully misclassifying workers under this Title or when the employer
is engaged in, under audit for, or has a case on appeal pertaining to state unemployment tax
act dumping provided for in R.S. 23:1539.1. No waiver of penalties provided for in R.S.
23:1543 shall be made for either program. Additionally, under 26 U.S.C. 3304 of the Federal
Unemployment Tax Act, 42 U.S.C. 503, the State Unemployment Tax Act (SUTA) Dumping
Prevention Act of 2004, as required in R.S. 23:1664, and as per the United States Department
of Labor's directive to Louisiana Works, employer liability for SUTA dumping penalties and
fraud penalties shall not be waived under federal law under any circumstances.