Power to request records in machine-sensible format
La. R.S. 47:337.38
in effect47:337.38. Power to request records in machine-sensible format
If a taxpayer retains records required to be maintained in regard to a tax levied pursuant to this Chapter in machine-sensible and hard-copy formats, the taxpayer shall make the records available to the collector or his designee in the machine-sensible format used by the taxpayer upon request of the collector or his designee.
Acts 2003, No. 73, §1, eff. July 1, 2003.
Source: Louisiana State Legislature (legis.la.gov)URL: https://legis.la.gov/legis/Law.aspx?d=208533Fetched: 10/20/2026
