La. Revenue and Taxation § 47:1542.1

Current with operative changes from the 2024 Third Special Legislative Session

Section 47:1542.1 - Retention of records by taxpayers

Notwithstanding any other provision of this Subtitle, any document or record which a taxpayer is required to maintain in regard to a tax levied pursuant to this Subtitle, shall be retained by the taxpayer until the tax to which they relate have prescribed.

La. Revenue and Taxation § 47:1542.1

Added by Acts 1983, No. 164, §2. eff. June 24, 1983.

Added by Acts 1983, No. 164, §2. eff. 6/24/1983.