Louisiana § RS 23:1771 - Definitions
Full text of Louisiana Louisiana Civil Code § RS 23:1771 — Definitions, with citation guidance and answers to common questions.
§ RS 23:1771. Definitions
For the purposes of this Part, the following terms have the meanings ascribed to them:
(1) "Applicant" means any association, corporation, estate, firm, individual, joint venture, limited liability company, partnership, receiver, syndicate, trust, or any other entity, combination, or group that submits or arranges through a representative for the submission of an application to request a voluntary disclosure agreement for a tax administered by the department.
(2) "Application" means a completed application to request a voluntary disclosure agreement and all supplemental information including but not limited to cover letters, schedules, reports, and any other documents that provide evidence of the applicant's qualification for a voluntary disclosure agreement. Supplemental information requested by the department and timely provided by the applicant shall be considered part of the application.
(3) "Application date" means the date a fully completed application requesting a voluntary disclosure agreement is received by the department. Supplemental information requested by the department and timely provided by the applicant shall not extend or delay the application date.
(4) "Department" means Louisiana Works.
(5) "Look-back period" means a period for which a qualified applicant agrees to disclose and pay the tax and other amounts due. In accordance with the Federal Unemployment Tax Act (FUTA), 26 U.S.C. 3303(a), the look-back period shall include the entire three-year experience rating period for unemployment taxes for the department.
(6) "Penalty" means any specific penalty imposed as a result of the failure of the taxpayer to correctly classify a worker or class of workers, if not otherwise specifically excluded.
(7) "Secretary" means the secretary of Louisiana Works.
Acts 2021, No. 297, §1, eff. Jan. 1, 2022; Acts 2022, No. 406, §1.
Frequently Asked Questions About Louisiana § RS 23:1771
What does Louisiana Civil Code § RS 23:1771 cover?
Section RS 23:1771 ("Definitions") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 23:1771?
A common citation format is "Louisiana Civil Code § RS 23:1771" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 23:1771 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.