Officer Liability
About Officer Liability
Revised Statute 47:1561.1 authorizes the LDR Secretary to pursue the collection of income taxes withheld from employee wages and sales tax collected from consumers against the officers, directors, managers, or members of corporations, limited liability companies, or limited partnerships that fail to remit the taxes collected.
As an officer of a corporation, limited liability company, or limited partnership, the law makes you personally liable for any sales and withholding tax collected and not remitted to the state. Collection of these delinquent taxes is being pursued against the officers because all other attempts to collect the taxes have been unsuccessful.
If you have been notified that LDR is pursuing you personally for failure to remit your business sales or withholding tax, you should contact LDR Business Tax Enforcement Division immediately at 1-855-307-3893 or [email protected].
Updated February 27, 2025
Frequently-Asked Questions
Why did I receive a Notification of Intent to Pursue Corporation Officers for Delinquent State Tax Liabilities and what should I do to resolve the problem?
As an officer of a corporation, limited liability company, or limited partnership, the law makes you personally liable for any sales tax and income tax withholding collected and not remitted to the state. Collection of these delinquent taxes is being pursued against the officers because all other attempts to collect the taxes have been unsuccessful.
To resolve the tax liability, you should contact the tax official assigned to your account and whose name appears at the bottom of the notice. If you are not an officer of the company or did not have direct control or supervision of the taxes, you must provide official documentation and the name and address of the officer that was responsible for filing the returns and paying the taxes.