---
urn: urn:us-la:rs:47:832
citation: "R.S. 47:832"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 7-A"
acts_citations:
  - { year: 1990, number: 391, section: 1, effective_date: 1990-08-01, role: enactment }
  - { year: 1997, number: 658, section: 2, effective_date: null, role: amendment }
  - { year: 1997, number: 1126, section: 1, effective_date: 1997-07-01, role: amendment }
---

# Disposition of collections

All taxes, penalties, and interest collected by the secretary of the Department of Revenue under this Chapter shall be remitted to the state treasurer, in compliance with Article VII, Section 9(B) of the Constitution of Louisiana, immediately upon receipt.