§296.2. Suspension and denial of renewal of drivers' licenses

            A. A suspension of driving privileges shall be imposed and renewal of a driver's license shall be denied if all of the following conditions are met:

            (1) The Department of Revenue has an assessment or judgment against an individual that has become final and nonappealable.

            (2) The amount of the final assessment or final judgment is in excess of one thousand dollars of individual income tax, exclusive of penalty, interest, costs, and other charges.

            (3) The individual has not paid the assessment or judgment.

            (4) The individual has not entered into an installment agreement with the Department of Revenue within ninety days of the date the assessment or judgment became final and nonappealable.

            B.(1) The suspension and denial shall be effective until such time as the individual has paid or made arrangements to pay the delinquent tax, interest, penalty, and all costs and the Department of Revenue notifies the Department of Public Safety and Corrections, office of motor vehicles, of the payment or arrangement to pay.

            (2) Upon payment or arrangement to pay, the Department of Revenue shall promptly notify the office of motor vehicles and the individual's driving privileges shall be reinstated without additional action required of the individual. Notwithstanding any provision of law to the contrary, the office of motor vehicles shall not impose a fee when reinstating an individual's driving privileges when a suspension is imposed pursuant to this Section.

            (3) The Department of Revenue may enter into an interagency agreement with the office of motor vehicles to reimburse the office of motor vehicles for the actual expenses associated with the license suspensions and reinstatements pursuant to R.S. 32:414(R). One-sixth of such reimbursement shall provide for and continue the existing dedication applicable to reinstatement fees pursuant to R.S. 32:414(H) for emergency medical services.

            C. In the case of a spouse who qualifies for liability relief under the innocent spouse provisions in R.S. 47:101(B)(7) and 1584, the provisions of this Section shall not apply.

            D.(1) The secretary of the Department of Revenue, in cooperation with the secretary of the Department of Public Safety and Corrections, shall adopt and promulgate rules and regulations in accordance with the provisions of the Administrative Procedure Act to effectuate the orderly and expeditious suspension and denial of renewal and reissuance of drivers' licenses in accordance with the provisions of this Section.

            (2) Notwithstanding the provisions of Subsection A of this Section, the secretary of the Department of Revenue may, by rule, provide for suspension of driver's license privileges at higher thresholds of individual income tax due based on an individual's historical compliance with Louisiana tax laws, the facts and circumstances relating to the unpaid tax liability, and may accept surety or other collateral in lieu of suspension of a driver's license.

            Acts 2003, No. 453, §2, eff. Jan. 1, 2004; Acts 2005, No. 295, §1, eff. June 29, 2005; Acts 2022, No. 701, §2, eff. Jan. 1, 2023.