Louisiana Revised Statutes Tit. 47, § 1576.2. Installment agreements; fees

(1) The secretary shall charge a fee of one hundred five dollars to establish a standard installment payment agreement with a taxpayer. All payments for installment payment agreement fees shall be paid to the secretary of the Department of Revenue.

(2) If the taxpayer defaults on the installment payment agreement, the secretary shall charge a fee of sixty dollars to reinstate the agreement. Payment of the reinstatement fee shall be made to the secretary of the Department of Revenue.

(3) Notwithstanding the provisions of Paragraph (1) of this Subsection, the secretary shall not charge a fee to enter into a standard installment payment agreement with any taxpayer whose adjusted gross income is less than or equal to twenty-five thousand dollars.

(4) Money received by the secretary from fees imposed pursuant to this Section shall be deposited into the state treasury and, after compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana, relative to the Bond Security and Redemption Fund, shall be designated as self-generated revenues of the Department of Revenue.