RULEMarch 25th, 2015
FiledMarch 25th, 2015This Rule clarifies the meaning of the phrase “voluntary disclosure agreement” as that term is used in R.S. 47:1580(C)(2) and R.S. 47:1603(A)(2). Additionally, it sets forth the conditions under which an applicant may qualify for a voluntary disclosure agreement, the process for entering into a voluntary disclosure agreement with the Department of Revenue, and the requirements that must be complied with in order for the Department of Revenue to remit or waive payment of the whole or any part of the penalties under a valid voluntary disclosure agreement.