The 2009 Louisiana Tax Amnesty Program will run Sept. 1 through Oct. 31, announced the Louisiana Department of Revenue.

Gov. Bobby Jindal signed into law the Louisiana Tax Delinquency Amnesty Act of 2009, which allows taxpayers to settle account balances, overdue audit assessments and certain tax disputes with no penalties and only half of the interest on what they owe.

“This is a two-month window of opportunity to settle accounts in a manner that is advantageous for taxpayers and for the State of Louisiana,” said Secretary of Revenue Cynthia Bridges. “Taxpayers who have fallen behind on their obligations have a chance to bring their accounts up to date, and the state has a chance to collect much-needed revenue.” The 2009 Louisiana Tax Amnesty Program applies to resident and non-resident individuals and in-state and multi-state businesses. The amnesty can be applied to all taxes administered and collected by LDR except for motor fuel taxes; taxes due on or after July 1, 2001, and before Jan. 1, 2009; taxes due prior to Jan. 1, 2009, for which LDR has issued a billing notice or demand for payment on or after July 1, 2001, and before May 31, 2009; taxes for which the taxpayer and LDR have entered into an agreement to suspend the running of prescription until Dec. 31, 2009; taxes due on or before July 1, 2001, but were ineligible for an earlier amnesty program due to civil litigation.

A taxpayer qualifies for amnesty if they failed to file a tax return or report; if they failed to report all income or all tax, interest and penalties that were due; if they claimed incorrect credits or deductions; if they misrepresented or omitted any tax due, or if they are under audit or in administrative or judicial litigation.

For more information and a list of frequently asked questions, visit the Louisiana Tax Amnesty Program Web site at www.revenue.louisiana.gov/sections/publications/LouisianaTaxAmnestyProgramFAQ/aspx, or www.revenue.louisiana.gov.