La. Revenue and Taxation § 47:1544
Current with operative changes from the 2024 Third Special Legislative Session
The collector or any of his authorized assistants, may conduct hearings, administer oaths to, and examine under oath, any taxpayer, and the directors, officers, agents, and employees of any taxpayer, and any other witnesses, relative to the business of such taxpayer in respect to any matter incident to the administration of this Sub-title.
La. Revenue and Taxation § 47:1544