---
urn: urn:us-la:rs:47:1858
citation: "R.S. 47:1858"
status: active
breadcrumb: "Title 47 › Subtitle III › Chapter 2 › Part III"
acts_citations:
  - { year: 1976, number: 703, section: 1, effective_date: null, role: enactment }
---

# General provisions

The Louisiana Tax Commission is entitled to exercise all power and authority necessary and incidental to the performance of any duty under this Subtitle, including without limitation those powers of the Louisiana Tax Commission set forth in Title 47, Section 1989 of the Louisiana Revised Statutes of 1950.