2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:2419 - Regional offices; enforcement and legal staff
§2419. Regional offices; enforcement and legal staff
NOTE: Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
A. The secretary of the Department of Revenue shall designate one agent in each of the regional offices of the Department of Revenue to exercise such functions, duties, and responsibilities as may be necessary to enforce the collection of the inheritance tax imposed by this Part. The secretary may create such regional offices and assign such agents thereto as he shall deem necessary to properly service the collection of the tax imposed by this Part.
B. The assistant secretary or the deputy assistant secretary of the office of legal affairs of the Department of Revenue and the attorney members of his staff shall advise, assist, and represent the secretary of revenue and agents assigned in each regional office as having the responsibility of enforcing the collection of the inheritance taxes.
Amended by Acts 1956, No. 129, §1; Acts 1956, No. 423, §1; Acts 1956, Ex.Sess., No. 8, §1; Acts 1960, No. 503, §1; Acts 1972, No. 326, §3, eff. Jan. 1, 1973; Acts 1972, No. 560, §3; Acts 1998, 1st Ex. Sess., No. 91, §1, eff. May 1, 1998; Acts 1999, No. 219, §1, eff. June 11, 1999; Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
