There is a newer version
of
this Statute
2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:1542.2 - Power to request records in machine-sensible format
Universal Citation: LA Rev Stat § 47:1542.2 (2018)
§1542.2. Power to request records in machine-sensible format
A. If a taxpayer retains records required to be maintained in regard to a tax levied pursuant to this Subtitle in machine-sensible and hard-copy formats, the taxpayer shall make the records available to the secretary or his designee in the machine-sensible format used by the taxpayer upon request of the secretary or his designee.
B. The secretary may adopt rules and regulations pursuant to the Administrative Procedure Act to administer this Section.
Acts 2001, No. 104, §1, eff. May 24, 2001.
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.
