La. Revenue and Taxation § 47:353

Current with changes from the 2024 Legislative Session

Section 47:353 - Records to be kept by collector

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.

La. Revenue and Taxation § 47:353

Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.

Acts 1986, No. 1017, §1, eff. 1/1/1987.

SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.