---
urn: urn:us-la:rs:9:2902
citation: "R.S. 9:2902"
status: active
breadcrumb: "Title 9 › Code Preliminary Title › Code Book III › Code Title VII › Chapter 1 › Part I › Subpart A"
acts_citations:
---

# Receipt or certificate of collector

Payment shall be shown by the receipt or the certificate of the officer having charge of the collection of the taxes or by the certificate of the state auditor, city controller, or other officer having charge of the accounts.