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Waiver request submitted by Karen Day White, Uniform Local Sales Tax Board, regarding a $750 late fee assessed for filing her 2021 Tier 2.1 annual pfd 15 days late and a $600 late fee assessed for filing her 2022 Tier 2.1 annual pfd 12 days late. |
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Karen Day White has never been a member of the Louisiana Uniform Local Sales Tax Board (LULSTB). In 2021 and 2022, she worked at the Louisiana Municipal Association (LMA), assisting Executive Director John Gallagher with his duties related to the LULSTB. She often acted as a proxy on Mr. Gallagher's behalf, but that lessened leading up to 2021-2023.Mr. Gallagher appointed a permanent proxy, who would only execute a written notice of proxy if he could not attend an event. Ms. White is unsure if she sat as a proxy in 2021 or 2022,but she did complete this disclosure and noted that she was not a member. Also, she believes the late fee calculations are unfair. Ms. White would greatly appreciate a waiver of the late fees that were assessed.
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TYPE OF REPORT: 2021 and 2022 Tier 2.1 Annual Report
ORIGINAL FILING DATE: (05/16/2022, 2021) (05/15/2023, 2022)
DATE NOD RECEIVED: (03/18/2023, 2021 (Karen White)) (01/17/2024, 2022 (Chirs Drays))
DATE REPORT FILED: (04/12/2023, 2021) (02/07/2024, 2022)
DAYS LATE FROM NOD: (15 days, 2021) (12 days, 2022)
DAYS LATE FROM ORIGINAL DUE DATE: (331 days, 2021) (268 days, 2022)
ASSESSED LATE FEE: $750 and $600
PRIOR/OUTSTANDING PFD LATE FEES: None
PRIOR/OUTSTANDING CF LATE FEES: None
OUTSTANDING DISCLOSURE REPORTS: None
PRIOR EXPERIENCE: has filed 8 reports or amendments
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La. R.S. 42:1124.2.1 requires financial disclosure for each member and designee of a board or commission which has the authority to expend, disburse or invest $10,000 or more of funds in a fiscal year on or before May 15th of each year during which the person holds office and the year following termination of the holding of such office.
La. R.S. 42:1124.4 provides that upon discovery of the failure to file, failure to timely file, omission of information or inaccurate information, the Board shall notify the filer by sending him a notice of delinquency by certified mail. The notice of delinquency shall inform the person that the financial statement must be filed, or that the information must be disclosed or accurately disclosed, or that a written answer contesting the allegation of such failure, omission, or inaccuracy must be filed no later than seven (7) business days after receipt of the notice of delinquency.
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| Assigned Attorney: |
Tracy Barker |
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