The primary laws for innocent spouse relief from state taxes are La. R.S. 47:101(B)(7) and 47:1584.1 These laws are similar to the IRS rules for innocent spouse relief and are retroactive to all tax years. If possible, file the innocent spouse claim within two years of the first collection activity directed to the innocent spouse.2 Innocent spouses may also be relieved from suspension of driver’s licenses for failure to pay state taxes greater than $1,000.3
- 1Guidelines for filing state innocent spouse relief claims are found in Louisiana Department of Revenue Technical Advisory Memorandum 99-003.
- 2Although La. R.S. 47:101 establishes a 2-year limit for assertion of innocent spouse relief, La. R.S. 47:1584(B)(4) gives the Secretary authority to grant innocent spouse relief after the expiration of the two years.
- 3La. R.S. 47:296.