§ 47:337.38 — Power to request records in machine-sensible format

Louisiana § 47:337.38

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

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

Legislative History

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