LA| The new and amended rules published in the Louisiana Register, July 2025, including: (1) insurance fraud fee assessments and allocations under Louisiana Department of Insurance Rule 13, and (2) updated procedures for state tax installment agreements administered by the Department of Revenue. Rule 13 implements the collection and dedicated use of insurer fees to support state anti-fraud efforts, specifies allocation formulas between state agencies, and outlines limitations and refund procedures. The Department of Revenue rule clarifies installment agreement processes, including an updated, income-based fee waiver for taxpayers of lower income.
Key Points:
- Rule 13 establishes a special insurer fee assessment to fund state insurance fraud investigation and prosecution, details how funds are allocated among state agencies, and sets refund provisions for unspent balances.
- The insurance fraud assessment does not apply to certain insurance products (e.g., life, crop, reinsurance), and is halved for health and accident policies.
- The Department of Revenue’s updated installment tax agreement rules set a $105 non-refundable setup fee (waived for those with incomes ≤$25,000) and $60 reinstatement fee, and clarify default and reinstatement terms.