Louisiana § 47:818.23 Recordkeeping requirements

Louisiana Statutes

§ 47:818.23 — Recordkeeping requirements

Louisiana § 47:818.23

Title 47Revenue and Taxation

This text of Louisiana § 47:818.23 (Recordkeeping requirements) 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. § 47:818.23 (2026).

Text

A.Each person required to be licensed under R.S. 47:818.37 of this Subpart and each retailer shall keep and maintain all records pertaining to gasoline or diesel fuel received, produced, manufactured, refined, compounded, used, sold, or delivered, together with delivery tickets, invoices, bills of lading, and other pertinent records and papers as required by the secretary for the reasonable administration of this Subpart.

B.The records required by this Section to be retained shall be kept and maintained for a period to include the current year and the previous three years.

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A. Each person required to be licensed under R.S. 47:818.37 of this Subpart and each retailer shall keep and maintain all records pertaining to gasoline or diesel fuel received, produced, manufactured, refined, compounded, used, sold, or delivered, together with delivery tickets, invoices, bills of lading, and other pertinent records and papers as required by the secretary for the reasonable administration of this Subpart.
B. The records required by this Section to be retained shall be kept and maintained for a period to include the current year and the previous three years.