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2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:818.23 - Recordkeeping requirements
Universal Citation: LA Rev Stat § 47:818.23 (2018)
§818.23. Recordkeeping requirements
A. Each person required to be licensed under R.S. 47:818.37 of this Subpart and each retailer shall keep and maintain all records pertaining to gasoline or diesel fuel received, produced, manufactured, refined, compounded, used, sold, or delivered, together with delivery tickets, invoices, bills of lading, and other pertinent records and papers as required by the secretary for the reasonable administration of this Subpart.
B. The records required by this Section to be retained shall be kept and maintained for a period to include the current year and the previous three years.
Acts 2005, No. 252, §1, eff. July 1, 2006.
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