---
urn: urn:us-la:rs:6:802
citation: "R.S. 6:802"
status: active
breadcrumb: "Title 6 › Chapter 9 › Part IX"
acts_citations:
  - { year: 1970, number: 234, section: 1, effective_date: null, role: enactment }
  - { year: 1983, number: 675, section: 1, effective_date: null, role: amendment }
---

# Contingent loss account

A contingent loss account may be established and shall be established if the commissioner so directs.