2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:1507 - Authentication of secretary's records; fees for searching for documents
§1507. Authentication of secretary's records; fees for searching for documents
A. Authentication. Copies of any rule, decision, or order of the secretary, and of any paper or report filed in any office maintained by him in the administration of this Subtitle, may be authenticated under his signature, and when so authenticated, shall be evidence in all courts of this state, with the same force and weight as the originals thereof. For authenticating any such copy, the secretary may charge a fee not to exceed twenty-five dollars.
B. Fees for searching for tax returns. In any case where the taxpayer requests or authorizes the release of copies of any previously filed tax returns or any other document subject to the provisions of R.S. 47:1508, the secretary is authorized to charge a fee, regardless of whether or not the information is located. The fee associated with searching for any return or document shall not exceed fifteen dollars for each year or period requested. For a certified copy of a return or other document, the search fee for each year or tax period requested shall not exceed twenty-five dollars.
C. The secretary shall establish by rules and regulations promulgated pursuant to the Administrative Procedure Act, a reasonable fee schedule to collect fees for authenticating a copy of any document in its records as a true copy, and to collect fees and costs associated with searching for tax returns and correspondence. The fee schedule may be modified by rule or regulation as deemed necessary by the secretary.
D. Money received by the secretary from all fees imposed pursuant to this Section shall be deposited immediately upon receipt into the state treasury and, after compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana relative to the Bond Security and Redemption Fund, shall be designated as self-generated revenues of the Department of Revenue.
Amended by Acts 2015, No. 130, §1, eff. July 1, 2015.
