There is a newer version of the Louisiana Laws
2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:1542.1 — Retention of records by taxpayers
LA Rev Stat § 47:1542.1 What's This?
§1542.1. Retention of records by taxpayers
Notwithstanding any other provision of this Subtitle, any document or record which a taxpayer is required to maintain in regard to a tax levied pursuant to this Subtitle, shall be retained by the taxpayer until the tax to which they relate have prescribed.
Added by Acts 1983, No. 164, §2. eff. June 24, 1983.
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