Louisiana § 47:1542.2 Power to request records in machine-sensible format

Louisiana Statutes

§ 47:1542.2 — Power to request records in machine-sensible format

Louisiana § 47:1542.2

Title 47Revenue and Taxation

This text of Louisiana § 47:1542.2 (Power to request records in machine-sensible format) 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. § 47:1542.2 (2026).

Text

A.If a taxpayer retains records required to be maintained in regard to a tax levied pursuant to this Subtitle in machine-sensible and hard-copy formats, the taxpayer shall make the records available to the secretary or his designee in the machine-sensible format used by the taxpayer upon request of the secretary or his designee.

B.The secretary may adopt rules and regulations pursuant to the Administrative Procedure Act to administer this Section.

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A. If a taxpayer retains records required to be maintained in regard to a tax levied pursuant to this Subtitle in machine-sensible and hard-copy formats, the taxpayer shall make the records available to the secretary or his designee in the machine-sensible format used by the taxpayer upon request of the secretary or his designee.
B. The secretary may adopt rules and regulations pursuant to the Administrative Procedure Act to administer this Section.

Legislative History

Acts 2001, No. 104, §1, eff. May 24, 2001.

Nearby Sections

3

§ 47:1542

Power to examine records and premises of taxpayer

§ 47:1542.1

Retention of records by taxpayers

§ 47:1542.2

Power to request records in machine-sensible format

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Bluebook (online)

Louisiana § 47:1542.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A1542.2.