§ 47:1507 — Authentication of secretary's records; fees for searching for documents

Louisiana § 47:1507

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§1507. Authentication of secretary's records; fees for searching for documents
A. Authentication. Copies of any rule, decision, or order of the secretary, and of any
paper or report filed in any office maintained by him in the administration of this Subtitle,
may be authenticated under his signature, and when so authenticated, shall be evidence in all
courts of this state, with the same force and weight as the originals thereof. For
authenticating any such copy, the secretary may charge a fee not to exceed twenty-five
dollars.
B. Fees for searching for tax returns. In any case where the taxpayer requests or
authorizes the release of copies of any previously filed tax returns or any other document
subject to the provisions of R.S. 47:1508, the secretary is authorized to charge a fee,
regardless of whether or not the information is located. The fee associated with searching
for any return or document shall not exceed fifteen dollars for each year or period requested.
For a certified copy of a return or other document, the search fee for each year or tax period
requested shall not exceed twenty-five dollars.
C. The secretary shall establish by rules and regulations promulgated pursuant to the
Administrative Procedure Act, a reasonable fee schedule to collect fees for authenticating a
copy of any document in its records as a true copy, and to collect fees and costs associated
with searching for tax returns and correspondence. The fee schedule may be modified by
rule or regulation as deemed necessary by the secretary.
D. Money received by the secretary from all fees imposed pursuant to this Section
shall be deposited immediately upon receipt 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.

Legislative History

Amended by Acts 2015, No. 130, §1, eff. July 1, 2015.