---
urn: urn:us-la:rs:51:940
citation: "R.S. 51:940"
status: active
breadcrumb: "Title 51 › Chapter 3 › Part I"
acts_citations:
  - { year: 1978, number: 548, section: 1, effective_date: null, role: enactment }
---

# Filing tax exemption certificates

Notwithstanding any other provision of law to the contrary, contracts for tax exemptions entered into by the State Board of Commerce and Industry shall be filed with Louisiana Economic Development, which shall maintain a file of such contracts.