Usufruct
R.S. 47:831

Records; rules and regulations ACTIVE

A. Each taxpayer liable for any tax imposed by this Chapter shall keep such books, records, or other documents necessary to accurately determine his tax liability until the tax period to which they relate has prescribed.

B. The secretary of the Department of Revenue shall have the authority to determine which records shall be maintained and made available to the Department of Revenue for the purpose of computing, collecting, or auditing the tax and shall have access to all manifests and records which are collected by the Department of Environmental Quality for those purposes.

C. The secretary shall promulgate rules and regulations designed to carry out the provisions of this Chapter.

Actions

JSON Markdown Source (legis.la.gov)

References

None.

Cited by

None.

History

  • enactment Acts 1984, No. 8, §3, eff. July 1, 1984
  • amendment Acts 1997, No. 658, §2

Section navigation

Cite R.S. 47:831

Bluebook
La. Rev. Stat. Ann. § 47:831 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-831
BibTeX
@misc{larevstat-47-831,
  title        = {La. Rev. Stat. Ann. § 47:831},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-831},
  note         = {Snapshot 2026-05-22}
}