Usufruct
R.S. 47:1518

Authority to require whole-dollar reporting on tax returns ACTIVE

A. With respect to any tax or fee with which he is charged with administering, the secretary of the Department of Revenue is hereby authorized to revise, publish, and adopt tax reporting forms, systems, and procedures which require the reporting of summary tax amounts which have been rounded off to whole dollars.

B. The whole-dollar rounding off procedure required by this Section shall only be employed in reporting periodic summary tax amounts, as directed by the secretary, and shall not be applied to individual transactions or tax applications.

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JSON Markdown Source (legis.la.gov)

References

None.

Cited by

None.

History

  • enactment Acts 1990, No. 326, §1, eff. July 10, 1990
  • amendment Acts 1997, No. 658, §2

Section navigation

Cite R.S. 47:1518

Bluebook
La. Rev. Stat. Ann. § 47:1518 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-1518
BibTeX
@misc{larevstat-47-1518,
  title        = {La. Rev. Stat. Ann. § 47:1518},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-1518},
  note         = {Snapshot 2026-05-22}
}