§ 47:296.2 — Suspension and denial of renewal of drivers' licenses

Louisiana § 47:296.2

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§296.2. Suspension and denial of renewal of drivers' licenses
A. A suspension of driving privileges shall be imposed and renewal of a driver's
license shall be denied if all of the following conditions are met:
(1) The Department of Revenue has an assessment or judgment against an individual
that has become final and nonappealable.
(2) The amount of the final assessment or final judgment is in excess of one thousand
dollars of individual income tax, exclusive of penalty, interest, costs, and other charges.
(3) The individual has not paid the assessment or judgment.
(4) The individual has not entered into an installment agreement with the Department
of Revenue within ninety days of the date the assessment or judgment became final and
nonappealable.
B.(1) The suspension and denial shall be effective until such time as the individual
has paid or made arrangements to pay the delinquent tax, interest, penalty, and all costs and
the Department of Revenue notifies the Department of Public Safety and Corrections, office
of motor vehicles, of the payment or arrangement to pay.
(2) Upon payment or arrangement to pay, the Department of Revenue shall promptly
notify the office of motor vehicles and the individual's driving privileges shall be reinstated
without additional action required of the individual. Notwithstanding any provision of law
to the contrary, the office of motor vehicles shall not impose a fee when reinstating an
individual's driving privileges when a suspension is imposed pursuant to this Section.
(3) The Department of Revenue may enter into an interagency agreement with the
office of motor vehicles to reimburse the office of motor vehicles for the actual expenses
associated with the license suspensions and reinstatements pursuant to R.S. 32:414(R).
One-sixth of such reimbursement shall provide for and continue the existing dedication
applicable to reinstatement fees pursuant to R.S. 32:414(H) for emergency medical services.
C. In the case of a spouse who qualifies for liability relief under the innocent spouse
provisions in R.S. 47:101(B)(7) and 1584, the provisions of this Section shall not apply.
D.(1) The secretary of the Department of Revenue, in cooperation with the secretary
of the Department of Public Safety and Corrections, shall adopt and promulgate rules and
regulations in accordance with the provisions of the Administrative Procedure Act to
effectuate the orderly and expeditious suspension and denial of renewal and reissuance of
drivers' licenses in accordance with the provisions of this Section.
(2) Notwithstanding the provisions of Subsection A of this Section, the secretary of
the Department of Revenue may, by rule, provide for suspension of driver's license privileges
at higher thresholds of individual income tax due based on an individual's historical
compliance with Louisiana tax laws, the facts and circumstances relating to the unpaid tax
liability, and may accept surety or other collateral in lieu of suspension of a driver's license.

Legislative History

Acts 2003, No. 453, §2, eff. Jan. 1, 2004; Acts 2005, No. 295, §1, eff. June 29, 2005; Acts 2022, No. 701, §2, eff. Jan. 1, 2023.