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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:1542.1

62 words·~1 min read·/la/title-47/47-192

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RS 47:1542.1
§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.
Added by Acts 1983, No. 164, §2. eff. June 24, 1983.
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