{
  "urn": "urn:us-la:rs:47:104",
  "title_number": "47",
  "section_number": "104",
  "citation": "R.S. 47:104",
  "heading": "Taxpayer to keep records, etc.",
  "text": "Every person liable to any tax imposed by this chapter or for collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the collector may from time to time prescribe.\n\nWhenever, in the judgment of the collector necessary, he may require any person, by notice served upon him to make a return, render under oath such statements, or keep such records, as the collector deems sufficient to show whether or not such person is liable to a tax under this Chapter.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "II",
      "name": "PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE"
    },
    {
      "level": "chapter",
      "number": "1",
      "name": "INCOME TAX"
    },
    {
      "level": "part",
      "number": "I",
      "name": "GENERAL PROVISIONS"
    },
    {
      "level": "subpart",
      "number": "E",
      "name": "RETURNS AND PAYMENT OF TAX"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 1 › Part I › Subpart E",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101082",
  "website_law_id": 101082,
  "scrape_timestamp": "2026-05-22T23:36:34Z",
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}