Louisiana § 47:831 Records; rules and regulations

Louisiana Statutes

§ 47:831 — Records; rules and regulations

Louisiana § 47:831

Title 47Revenue and Taxation

This text of Louisiana § 47:831 (Records; rules and regulations) 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. § 47:831 (2026).

Text

A.Each taxpayer liable for any tax imposed by this Chapter shall keep such books, records, or other documents necessary to accurately determine his tax liability until the tax period to which they relate has prescribed.

B.The secretary of the Department of Revenue shall have the authority to determine which records shall be maintained and made available to the Department of Revenue for the purpose of computing, collecting, or auditing the tax and shall have access to all manifests and records which are collected by the Department of Environmental Quality for those purposes.

C.The secretary shall promulgate rules and regulations designed to carry out the provisions of this Chapter. {{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}

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A. Each taxpayer liable for any tax imposed by this Chapter shall keep such books, records, or other documents necessary to accurately determine his tax liability until the tax period to which they relate has prescribed.
B. The secretary of the Department of Revenue shall have the authority to determine which records shall be maintained and made available to the Department of Revenue for the purpose of computing, collecting, or auditing the tax and shall have access to all manifests and records which are collected by the Department of Environmental Quality for those purposes.
C. The secretary shall promulgate rules and regulations designed to carry out the provisions of this Chapter.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}