A foreign corporation wishes to cease operating in Louisiana. How does it close its Louisiana Revenue account number and obtain a clearance?
A foreign corporation, one that was formed in another state or country, must withdraw its charter by filing an application with the Louisiana Secretary of State. When the withdrawal application is filed, the Louisiana Secretary of State’s office will send a notice to the Louisiana Department of Revenue, the Louisiana Workforce Commission’s Department of Employment Security, and in certain cases, the Louisiana Department of Environmental Quality to determine if any unresolved issues exist on the corporation’s account. The Louisiana Department of Revenue will close the Revenue Account number, and upon reviewing the corporation’s account, will notify the Louisiana Secretary of State of any outstanding liabilities. If no outstanding liabilities exist, the Louisiana Department of Revenue will send a clearance to the Louisiana Secretary of State. The Louisiana Secretary of State must receive clearances from each of the other appropriate agencies before an overall clearance is issued to the c