1. A. The applicant, its officers, directors, any person with an economic interest of at least 5 percent in an applicant and any person who has the ability or capacity to exercise significant influence over the activities of the applicant shall provide tax clearances from the appropriate state agencies prior to the granting of a license or permit.
2. B. Failure to provide the tax clearances required by Subsection A of this Section may constitute grounds for delaying consideration or for denial of the application.

3. C. Any licensee, casino operator or permittee, its officers, directors, any person with an economic interest of 5 percent or greater, and any person who, in the opinion of the board or division, has the ability to exercise significant influence over the activities of a licensee, casino operator or permittee shall remain current in filing all applicable tax returns and in the payment of all taxes, interest and penalties owed to the state of Louisiana and the Internal Revenue Service, excluding items under formal appeal in accordance with applicable statutes and regulations, and items for which the Department of Revenue and Taxation or the Internal Revenue Service has accepted a payment schedule for taxes owed.

   1. 1. Any failure to timely file all applicable tax returns or pay any tax delinquency shall be corrected within 30 days of the receipt of written notice from the division.
   2. 2. At the expiration of the 30 day period, if the failure to file or the tax delinquency is not corrected to the satisfaction of the appropriate taxing authority, the license or permit shall be suspended and a civil penalty imposed.

Authority Note

AUTHORITY NOTE: Promulgated in accordance with R.S. 27:15 and 24.

Historical Note

HISTORICAL NOTE: Promulgated by the Department of Public Safety and Corrections, Gaming Control Board, LR 38:1612 (July 2012), amended LR 41:1498 (August 2015).