RS 47:1

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RS 47:1

TITLE 47

REVENUE AND TAXATION

SUBTITLE I. PRELIMINARY AND GENERAL PROVISIONS

CHAPTER 1. GENERAL PROVISIONS

§1. Delegation of power and duties to deputies

Whenever a power is granted to, or a duty imposed on, any person, board, or commission by any provision of this Title, such power may be exercised or such duty may be performed by any deputy or person authorized by the person, board, or commission to whom the power is granted or on whom the duty is imposed, unless it is expressly provided that the power or duty shall be exercised or performed only by the person, board, or commission to whom the power is granted or on whom the duty is imposed.

Acts 1997, No. 660, §1; Acts 2019, No. 404, §1, eff. July 1, 2020.

NOTE: See Acts 2018, No. 612 and Acts 2019, No. 404 providing for the effects of the conversion of certain dedicated funds to special statutorily dedicated fund accounts.