Usufruct
R.S. 47:1510

Preservation of returns and reports ACTIVE

A. All returns and reports filed with the Department of Revenue pursuant to the provisions of this Title, except as otherwise provided for in this Section, may be destroyed by order of the secretary after five years from the last day of December of the year in which the tax to which the records pertain became due, but not less than one year after the receipt of the last payment of tax to which such records pertain.

B. Subsection A of this Section shall not apply to internally generated reports used for the processing of tax information. The secretary shall have the authority to establish procedures for the destruction of these reports.

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JSON Markdown Source (legis.la.gov)

References

None.

Cited by

None.

History

  • enactment Acts 1982, No. 212, §1
  • amendment Acts 1997, No. 658, §2

Section navigation

Cite R.S. 47:1510

Bluebook
La. Rev. Stat. Ann. § 47:1510 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-1510
BibTeX
@misc{larevstat-47-1510,
  title        = {La. Rev. Stat. Ann. § 47:1510},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-1510},
  note         = {Snapshot 2026-05-22}
}