GENERAL POWERS AND DUTIES OF COLLECTOR

Sections

• § 47:1501 Definitions active
• § 47:1502 Administration by collector active
• § 47:1502.1 Merger and consolidation of state tax collector for the city of New Orleans, into the collector of revenue; transfer of functions, records, money, and equipment; additional powers and functions of collector of revenue; transfer of functions, records, money, equipment and powers to the city of New Orleans active
• § 47:1503 Powers of authorized representatives of collector active
• § 47:1504 Organization of Department of Revenue active
• § 47:1504.1 Criminal history information; access to federal tax information active
• § 47:1505 Collector's bond active
• § 47:1506 Collector's records active
• § 47:1506.1 Microfilm or microfiche records; electronic digitized records active
• § 47:1507 Authentication of secretary's records; fees for searching for documents active
• § 47:1508 Confidentiality of tax records active
• § 47:1508.1 Unauthorized disclosure of information active
• § 47:1509 Publication of tax information active
• § 47:1510 Preservation of returns and reports active
• § 47:1511 Power to make rules and regulations active
• § 47:1512 Power to employ counsel; attorney fees active
• § 47:1513 Power to administer oaths active
• § 47:1514 Power to extend time to file returns and pay tax active
• § 47:1515 Prohibition of class action lawsuits active
• § 47:1515.1 Sales tax refund; new housing construction active
• § 47:1515.2 Authority to collect fees; office of conservation active
• § 47:1515.3 Authority to collect severance taxes; Department of Agriculture and Forestry active
• § 47:1516 Out-of-state debt collection active
• § 47:1516.1 In-state debt collection active
• § 47:1517 Tax exemption budget active
• § 47:1517.1 Tax incentives; state agencies and state offices that administer tax incentives; reporting requirements active
• § 47:1517.2 Tax incentive and economic development program evaluation and reporting; powers and duties of the legislative auditor active
• § 47:1518 Authority to require whole-dollar reporting on tax returns active
• § 47:1519 Payment of taxes by electronic funds transfer; credit or debit cards; other active
• § 47:1520 Electronically filed returns; signatures active
• § 47:1520.1 Electronically filed returns; signatures and direct deposit active
• § 47:1520.2 Electronically filed claims for refunds; overpayment of sales tax active
• § 47:1521 Immediate disposition of collections active
• § 47:1522 Alternative dispute resolution active
• § 47:1523 Reciprocal agreements; federal government active
• § 47:1524 Tax credit registry; requirements; limitations active
• § 47:1525 Louisiana Tax Institute; membership, terms, and duties and powers active