Louisiana § 47:2327 Confidentiality of forms

Louisiana Statutes

§ 47:2327 — Confidentiality of forms

Louisiana·Title 47 Revenue and Taxation

§2327. Confidentiality of forms
Forms filed by a taxpayer pursuant to this Part shall be confidential and shall be used
by the assessor, the governing authority, the Louisiana Tax Commission, and the Louisiana
Department of Revenue, solely for the purpose of administering the provisions of this Part
and verifying eligibility for tax credits claimed under R.S. 47:6006. The forms shall not be
subject to the provisions of the Public Records Law, provided however, that the forms shall
be admissible in evidence and subject to discovery in judicial or administrative proceedings
according to general law relating to the production and discovery of evidence subject to any
protection related to use of confidential information provided by an order under the
provisions of Code of Civil Procedure Artic

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§2327. Confidentiality of forms
Forms filed by a taxpayer pursuant to this Part shall be confidential and shall be used
by the assessor, the governing authority, the Louisiana Tax Commission, and the Louisiana
Department of Revenue, solely for the purpose of administering the provisions of this Part
and verifying eligibility for tax credits claimed under R.S. 47:6006. The forms shall not be
subject to the provisions of the Public Records Law, provided however, that the forms shall
be admissible in evidence and subject to discovery in judicial or administrative proceedings
according to general law relating to the production and discovery of evidence subject to any
protection related to use of confidential information provided by an order under the
provisions of Code of Civil Procedure Article 1426. For purposes of this Section, forms
shall include all information provided by a taxpayer to an assessor pursuant to this Part.

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Legislative History

Added by Acts 1976, No. 705, §7, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2016, 2 nd Ex. Sess., No. 5, §1, eff. June 28, 2016; Acts 2021, No. 343, §1, eff. Jan. 1, 2022.