---
urn: urn:us-la:rs:49:651
citation: "R.S. 49:651"
status: active
breadcrumb: "Title 49 › Chapter 9"
acts_citations:
  - { year: 1975, number: 156, section: 1, effective_date: null, role: enactment }
---

# Creation of department, powers, and duties of collector

There is hereby created the Department of Revenue, which shall be directed and controlled by a collector of revenue, who shall have and exercise all authority and power in relation to the collection of taxes that is prescribed by law.