Suspension of Licenses

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The Department of Revenue has sent me a notice saying that my driver’s license or hunting license might be suspended or revoked because of non-payment of taxes. What grants the Louisiana Department of Revenue the right to take this action?

The suspension and denial of renewal or issuance of drivers’ licenses is authorized by Louisiana Revised Statute 47:296.2 in the case of income tax tax liabilities of more than $1,000. The suspension, revocation, and denial of issuance of hunting and fishing licenses are authorized by Louisiana Revised Statute 47:296.3 in the case of tax liabilities of more than $500. These statutes provide as follows:

    §296.2. Suspension and denial of renewal of drivers' licenses
  1. A suspension and renewal of a driver's license shall be denied if the Department of Revenue has an assessment or judgment against an individual that has become final and nonappealable if the amount of the final assessment or final judgment is in excess of one thousand dollars of individual income tax, exclusive of penalty, interest, costs, and other charges.
  2. The suspension and denial shall be effective until such time as the individual has paid or made arrangements to pay the delinquent tax, interest, penalty, and all costs and the Department of Revenue notifies the Department of Public Safety and Corrections, office of motor vehicles, of the payment or arrangement to pay.
  3. In the case of a spouse who qualifies for liability relief under the innocent spouse provisions in R.S. 47:101(B)(7) and 1584, the provisions of this Section shall not apply.
  4. The secretary of the Department of Revenue, in cooperation with the secretary of the Department of Public Safety and Corrections, shall adopt and promulgate rules and regulations in accordance with the provisions of the Administrative Procedure Act to effectuate the orderly and expeditious suspension and denial of renewal and reissuance of drivers' licenses in accordance with the provisions of this Section.
    §296.3. Suspension, revocation, or denial of hunting and fishing licenses
  1. Hunting or fishing licenses shall be suspended, revoked, or denied at such time as the Department of Revenue has an assessment or judgment against an individual that has become final and nonappealable, if the amount of the final assessment or final judgment is in excess of five hundred dollars of individual income tax, exclusive of penalty, interest, costs, and other charges.
  2. The suspension, revocation, or denial shall be effective until such time as the individual has paid or made arrangements to pay the delinquent tax, interest, penalty, and all costs and the Department of Revenue notifies the Department of Wildlife and Fisheries of the payment.
  3. In the case of a spouse who qualifies for liability relief under the innocent spouse provisions in R.S. 47:101(B)(7) and 1584, the provisions of this Section shall not apply.
  4. The secretary of the Department of Revenue, in cooperation with the secretary of the Department of Wildlife and Fisheries, shall adopt and promulgate rules and regulations in accordance with the provisions of the Administrative Procedure Act to effectuate the orderly and expeditious suspension, revocation, or denial, and reissuance of hunting and fishing licenses in accordance with the provisions of this Section.
If my tax liability is $1,000 or less, can my drivers’ license be suspended for non-payment of taxes?

R.S. 47:296.2 provides for the suspension of drivers’ licenses only in cases of tax liability of more than $1,000.

What can I do to prevent the suspension or revocation of my licenses?

The suspension or revocation of licenses can be prevented by the payment of the delinquent taxes within 60 days of the taxpayer’s receiving notice of the proposed suspension or revocation.

Can I pay my tax liabilities in installments?

In some cases, taxpayers can apply to pay their tax liabilities in installments. If the terms of installment agreements are complied with, licenses will not be suspended during the installment payment periods. In order for a taxpayer to be approved to pay taxes in installments, returns for all taxes for which the taxpayer is liable must be filed up-to-date. In addition, a 20 percent down payment is required at the time the agreement is entered into, and the taxpayer must agree to allow the department to collect the installment payments by automatic bank draft.

After my licenses are suspended, what must be done to reinstate them?

When the delinquent taxes are paid, the Department of Revenue will notify the appropriate license issuing agency that the taxes are no longer delinquent. The license issuing agency might charge a fee for license reinstatement.