Louisiana Statutes
§ 47:353 — Records to be kept by collector
Louisiana·Title 47 Revenue and Taxation
The collector shall keep an accurate record showing the names of every person paying taxes under this Chapter, together with the business pursued, the amount of the license, the date of the collection, and the payment thereof.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
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Related
RJ D'HEMECOURT PETROLEUM v. McNamara
444 So. 2d 600 (Supreme Court of Louisiana, 1983)
Legislative History
Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.
Nearby Sections
15
§ 47:300.1
Tax imposed§ 47:300.10
Definitions§ 47:300.11
Inconsistent provisions§ 47:300.2
Application of Part§ 47:300.3
Residents and nonresidents§ 47:300.4
Intent, purpose§ 47:300.5
Fiduciary responsibility§ 47:300.8
Repealed by Acts 1998, No. 61, §2§ 47:300.9
Tax credit§ 47:301
Definitions