RS 47:337.37
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/la/title-47/47-1667A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
RS 47:337.37
§337.37. Retention of records by taxpayers
Notwithstanding any other provision of this Chapter, any document or record which a taxpayer is required to maintain in regard to a tax levied pursuant to the local ordinance, shall be retained by the taxpayer until the tax to which they relate have prescribed.
Acts 2003, No. 73, §1, eff. July 1, 2003.