Louisiana Statutes
§ 47:353 — Records to be kept by collector
Louisiana § 47:353
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:353 (Records to be kept by collector) 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. § 47:353 (2026).
Text
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Repealed by Acts 1998, No. 61, §2§ 47:300.9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
DefinitionsCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:353, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A353.