LDR Updates Guidance for Filing Relief for Taxpayers Impacted by Seawater Intrusion
October 12, 2023
In accordance with La. R.S. 47:1514(C), the Secretary of the Louisiana Department of Revenue (LDR) hereby grants automatic filing extensions to taxpayers whose primary residences, principal places of business, critical tax records, or paid tax preparers are located in parishes within the federal disaster declaration as a result of seawater intrusion that began on September 20, 2023. The declared disaster area for Louisiana includes Jefferson, Orleans, Plaquemines, and St. Bernard Parishes.
LDR has added guidance regarding possible penalty relief if a taxpayer’s critical tax records are not within the declared disaster area.
The extension provided by this LDR guidance applies only as an extension to file.
Read LDR Updated Revenue Information Bulletin (RIB) 23-026 for full details.
Read IRS LA-2023-01 and IR-2023-184 for details on what qualifies for Federal relief.
FEMA information on this disaster at Louisiana Seawater Intrusion EM-3600-LA
The LCPA Advocacy Team thanks LDR Sec. Kevin Richard for updating RIB 23-026 so quickly after we shared member concerns regarding location of critical tax records.
Questions about the content of this Alert should be directed to LCPA Government Relations Director Linda Babin.