Current through Register Vol. 50, No. 9, September 20, 2024
A. An individual's driver's license will be
suspended and the renewal denied if the Department of Revenue has a final and
nonappealable individual income tax assessment or judgment against the
individual in excess of $1,000 exclusive of penalty, interest, costs, and other
charges.
B. Exceptions
1. If the taxpayer has filed for bankruptcy,
then the provisions of this regulation will not apply.
2. An assessment or judgment will not be
considered final and nonappealable for purposes of this regulation if, for the
applicable tax period:
a. the taxpayer is in
litigation with the department;
b.
the taxpayer is being audited by the department; or
c. correspondence is pending.
C. Responsibilities
1. The Department of Revenue is responsible
for the following:
a. properly identifying the
affected taxpayer;
b. accurately
notifying the Department of Public Safety and Corrections, Office of Motor
Vehicles, of the taxpayer's identity; and
c. timely notifying the Department of Public
Safety and Corrections, Office of Motor Vehicles, if the taxpayer pays the
assessment or judgment and regains eligibility for a driver's
license.
2. The
Department of Public Safety and Corrections, Office of Motor Vehicles, is
responsible for the following:
a. suspending
or denying the renewal of a driver's license once notified of a taxpayer's
identity by the Department of Revenue; and
b. issuing or renewing drivers' licenses to
taxpayers who have paid their tax debts once notified of this fact by the
Department of Revenue.
D. Taxpayer Notification
1. The Department of Revenue must notify the
taxpayer before the notice of driver's license suspension or denial is sent to
the Department of Public Safety and Corrections, Office of Motor Vehicles.
a. The notice will inform the taxpayer that
their driver's license will be suspended or renewal denied until full payment
of the final and nonappealable assessment or judgment is made or until the
taxpayer enters into an installment agreement with the Department of
Revenue.
b. The notice will be
mailed to the address on record.
2. If, after notification, a taxpayer enters
into an installment agreement with the Department of Revenue and later defaults
on the agreement, no further notice to the taxpayer by the Department of
Revenue will be required and the notice of driver's license suspension or
denial will be sent to the Department of Public Safety and Corrections, Office
of Motor Vehicles.
E.
Notification to the Department of Public Safety and Corrections, Office of
Motor Vehicles
1. The Department of Revenue
will notify the Department of Public Safety and Corrections, Office of Motor
Vehicles, of the name, driver's license number, and date of birth of the
taxpayer for whom the driver's license is required to be suspended or renewal
denied.
2. The suspension and
denial will remain in effect until the Department of Public Safety and
Corrections, Office of Motor Vehicles, is notified otherwise by the Department
of Revenue.
3. The Department of
Revenue will notify the Department of Public Safety and Corrections, Office of
Motor Vehicles, of the name, driver's license number, and date of birth of the
taxpayer for whom the driver's license is to be issued or renewed.
4. Notifications may be by secured electronic
transmission or by magnetic tapes, cartridges, or other electronic
media.
5. Notifications will be
made weekly unless circumstances warrant a more frequent time schedule, such as
the circumstances described in Subsection F.
F. If the taxpayer pays the assessment or
judgment in person, notice will be given to the Department of Public Safety and
Corrections, Office of Motor Vehicles, to remove the suspension or denial of
the renewal of the taxpayer's driver's license from their records. Notice to
the Department of Public Safety and Corrections, Office of Motor Vehicles, will
be effected by the presentation of a letter from the secretary or the
secretary's designee to the Office of Motor Vehicles indicating that the
assessment or judgment has been paid.
AUTHORITY NOTE:
Promulgated in accordance with
R.S.
47:296.2 and
47:1511.
