Louisiana Statutes
§ 47:1 — Delegation of power and duties to deputies
Louisiana § 47:1
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:1 (Delegation of power and duties to deputies) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
La. Stat. Ann. § 47:1 (2026).
Text
§1. Delegation of power and duties to deputies
Whenever a power is granted to, or a duty imposed on, any person, board, or
commission by any provision of this Title, such power may be exercised or such duty may
be performed by any deputy or person authorized by the person, board, or commission to
whom the power is granted or on whom the duty is imposed, unless it is expressly provided
that the power or duty shall be exercised or performed only by the person, board, or
commission to whom the power is granted or on whom the duty is imposed.
NOTE: See Acts 2018, No. 612 and Acts 2019, No. 404 providing for the effects of
the conversion of certain dedicated funds to special statutorily dedicated fund
accounts.
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Legislative History
Acts 1997, No. 660, §1; Acts 2019, No. 404, §1, eff. July 1, 2020.
Nearby Sections
15
§ 47:1001
§ 47:1001§ 47:1002
Nature of tax; exclusions from tax§ 47:1003
Definitions§ 47:1004
Businesses partly taxable§ 47:1005
Repealed by Acts 1966, No. 270, §1§ 47:1006
Reports and payment of tax§ 47:101
§ 47:101§ 47:1010
Disposition of collections§ 47:102
Corporation returnsCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:1, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A1.