§ 47:337.37 — Retention of records by taxpayers

Louisiana § 47:337.37

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

Notwithstanding any other provision of this Chapter, any document or record which a taxpayer is required to maintain in regard to a tax levied pursuant to the local ordinance, shall be retained by the taxpayer until the tax to which they relate have prescribed.

Legislative History

Acts 2003, No. 73, §1, eff. July 1, 2003.