There is a newer version
of
this Statute
2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:1510 - Preservation of returns and reports
Universal Citation: LA Rev Stat § 47:1510 (2018)
§1510. Preservation of returns and reports
A. All returns and reports filed with the Department of Revenue pursuant to the provisions of this Title, except as otherwise provided for in this Section, may be destroyed by order of the secretary after five years from the last day of December of the year in which the tax to which the records pertain became due, but not less than one year after the receipt of the last payment of tax to which such records pertain.
B. Subsection A of this Section shall not apply to internally generated reports used for the processing of tax information. The secretary shall have the authority to establish procedures for the destruction of these reports.
Amended by Acts 1982, No. 212, §1; Acts 1997, No. 658, §2.
Disclaimer: These codes may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
