La. Admin. Code tit. 42 § III-2115

Current through Register Vol. 50, No. 11, November 20, 2024

Section III-2115 - Tax Clearances Required of an Applicant for a Gaming Employee Permittee

A. An applicant for a gaming employee permit shall be current in filing all applicable tax returns and in the payment of all taxes, interest and penalties owed to the state of Louisiana and the Internal Revenue Service, excluding items under formal appeal in accordance with applicable statutes and regulations, and items for which the Department of Revenue and Taxation or the Internal Revenue Service has accepted a payment schedule for taxes owed.

B. Failure to provide the state tax clearances required by Subsection A of this Section may constitute grounds for delaying consideration or for denial of the application.

C. A gaming employee permittee shall remain current in filing all applicable tax returns and in the payment of all taxes, interest and penalties owed to the state of Louisiana and the Internal Revenue Service, excluding items under formal appeal in accordance with applicable statutes and regulations, and items for which the Department of Revenue and Taxation or the Internal Revenue Service has accepted a payment schedule for taxes owed.

1. Any failure to timely file tax returns or pay any tax delinquency shall be corrected within 30 days of receipt of written notice from the division.

2. At the expiration of the 30 day period, if the failure to file or the tax delinquency is not corrected to the satisfaction of the appropriate taxing authority, the permit shall be suspended and a civil penalty imposed.

La. Admin. Code tit. 42, § III-2115

Promulgated by the Department of Public Safety and Corrections, Gaming Control Board, LR 38:1612 (July 2012), Amended LR 45581 (4/1/2019).

AUTHORITY NOTE: Promulgated in accordance with R.S. 27:15 and 24.