Did Louisiana grant military and support personnel the same individual income-tax deadline relief that the IRS granted for combat-zone service?

Plain-English summary

Louisiana matched federal combat-zone deadline relief for qualifying military and support personnel.

For tax years beginning on or after January 1, 2001, when the IRS granted special relief extending federal income-tax filing and payment deadlines because of combat-zone service, Louisiana granted the same extensions for filing and paying Louisiana individual income tax.

Louisiana also matched the federal relief for collection and assessment deadlines.

What this means

The ruling did not create a separate Louisiana schedule. It tied the state extension to the federal special relief granted to the qualifying military or support person.

If the Department acted before learning that a taxpayer qualified—for example, by sending an estimated-tax notice or assessing penalty and interest—the ruling directed the taxpayer to contact the Department for assistance.

Common questions

Q: Did the relief cover both filing and payment?

A: Yes.

Q: Did it also extend collection and assessment deadlines?

A: Yes, to the same extent as the federal special relief.

Q: Who did the ruling cover?

A: Military and support personnel who received federal deadline relief for service in a combat zone.

Q: From what tax years did the Louisiana rule apply?

A: Tax years beginning on or after January 1, 2001.

Citations and references

• La. R.S. 47:292.3 — Louisiana treatment of federal combat-zone deadline relief
• LAC 61:III.101.C — Revenue Ruling authority and reliance statement

Source

• Landing page: Louisiana Department of Revenue Policies
• Original PDF: LA Revenue Ruling 06-017

Original ruling text

Revenue Ruling
No. 06-017
September 26, 2006
Individual Income Tax
Extension of Income Tax Deadlines for Combat Zone and Support Personnel

This Revenue Ruling addresses the extension of individual income tax filing deadlines granted to
military and support personnel serving in combat zones.
Under the provisions of La. Rev. Stat. Ann. § 47:292.3 for taxable years beginning on or after
January 1, 2001, when special relief such as extensions of deadlines to file and pay federal income
tax is granted by the Internal Revenue Service to military and support personnel for services in a
combat zone, the same extensions will be granted for filing and payment of their Louisiana individual
income tax. Extensions for collection and assessment deadlines in these situations will be the same as
special relief granted for federal income tax purposes.
If the Louisiana Department of Revenue takes any action covered by these extensions or sends you a
notice of estimated tax due or assessment of penalty and interest for a qualifying tax period before
learning that you are entitled to an extension, contact the Collection Division at 225-219-7448 or the
LDR Regional Office near your home in Louisiana for assistance.
Cynthia Bridges
Secretary

A Revenue Ruling is written to provide guidance to the public and to Department of Revenue
employees. It is issued under Section 61:III.101(C) of the Louisiana Administrative Code to apply
principles of law to a specific set of facts. A Revenue Ruling does not have the force and effect of
law and is not binding on the public. It is a statement of the department's position and is binding on
the department until superseded or modified by a subsequent change in statute, regulation,
declaratory ruling, or court decision.