§ 47:1451 — Waiver of penalties

§1451. Waiver of penalties
A. Except as otherwise provided by law, whenever authorized by R.S. 47:1603 or
any other provision of law, the state collector may waive or remit the whole or any part of
any penalty provided for taxes administered by the state collector.
B. Nothing in this Section shall be construed to expand the jurisdiction of the board
to reconsider or review a waiver of penalties or any other discretionary functions of a local
collector.
C. Nothing in this Section shall be construed to expand the jurisdiction of the board
to reconsider or review the state collector's discretionary functions related to penalties,
including the denial of the waiver of any penalty due, provided that nothing in this Section
shall constrain the board's jurisdiction in a matter pursuant to R.S. 47:1431 concerning
whether a penalty is actually due under the relevant facts and applicable law.

Legislative History

Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2020, No. 348, §1, eff. Jan. 1, 2021.