Louisiana Revised Statutes 23:1775 – 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
Terms Used In Louisiana Revised Statutes 23:1775
- Administrator: means the secretary of the Louisiana Workforce Commission. See Louisiana Revised Statutes 23:1472
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Benefits: means the money payments payable to an individual, as provided in this Chapter, with respect to his unemployment. See Louisiana Revised Statutes 23:1472
- Commission: means the Louisiana Workforce Commission. See Louisiana Revised Statutes 23:1
- Employer: means :
(a) Any employing unit which in any calendar quarter in either the current or preceding calendar year paid for services in employment wages of one thousand five hundred dollars or more for some portion of a day in each of twenty different calendar weeks, whether or not such weeks were consecutive, in either the current or the preceding calendar year, had in employment at least one individual regardless of whether the same individual was in employment each day. See Louisiana Revised Statutes 23:1472
- Fraud: Intentional deception resulting in injury to another.
- Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
- State: includes the states of the United States, the District of Columbia, the Commonwealth of Puerto Rico and the Virgin Islands. See Louisiana Revised Statutes 23:1472
- United States: when used in a geographical sense, includes the states, the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands. See Louisiana Revised Statutes 23:1472
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 La. Rev. Stat. 23:1543 shall be waived to the extent permitted by law. No penalties provided for in La. Rev. Stat. 23:1543 or penalties related to fraud or state unemployment tax act dumping provided for in La. Rev. Stat. 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 La. Rev. Stat. 23:1539.1. No waiver of penalties provided for in La. Rev. Stat. 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 La. Rev. Stat. 23:1664, and as per the United States Department of Labor’s directive to the Louisiana Workforce Commission, employer liability for SUTA dumping penalties and fraud penalties shall not be waived under federal law under any circumstances.
Acts 2021, No. 297, §1, eff. Jan. 1, 2022; Acts 2022, No. 406, §1.